Copra other than of seed quality attracts GST @ 5%. Coconuts, fresh or dried, whether or not shelled or peeled attracts NIL rate of GST. Desiccated coconuts attracts GST @ 5%.
Classification of goods— In the instant case, the applicant is a supplier and has sought advance ruling on the GST rate on coconuts/copra / desiccated coconut etc.
vide Notification No. 2/2017- Central Tax (Rate) 28th June, 2017 at S.No. 47, the supply of goods “Coconuts, fresh or dried, whether or not shelled or peeled” are exempt from GST.
Supply of Copra other than of seed quality attracts GST @ 5% (CGST 2.5% + SGST 2.5%) under the Notification No. 1/2017- Central Tax (Rate) 28th June, 2017 at S.No. 66.
Held that— 1. Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203).
2. Copra falls under heading 1203 and attracts 5% GST.
Copra other than of seed quality attracts GST @ 5%. Coconuts, fresh or dried, whether or not shelled or peeled attracts NIL rate of GST. Desiccated coconuts attracts GST @ 5%.
Classification of goods— In the instant case, the applicant is a supplier and has sought advance ruling on the GST rate on coconuts/copra / desiccated coconut etc.
vide Notification No. 2/2017- Central Tax (Rate) 28th June, 2017 at S.No. 47, the supply of goods “Coconuts, fresh or dried, whether or not shelled or peeled” are exempt from GST.
Supply of Copra other than of seed quality attracts GST @ 5% (CGST 2.5% + SGST 2.5%) under the Notification No. 1/2017- Central Tax (Rate) 28th June, 2017 at S.No. 66.
Held that— 1. Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203).
2. Copra falls under heading 1203 and attracts 5% GST.