Classification of goods— In the instant case, the applicant has sought Advance Ruling on the following question:

“Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is ‘nil’.”

The Applicant has stated that they are engaged in the activities of Manufacturing and Trading of Coconut, Copra and Coconut shells. 

The Applicant desires the clarification as to whether the edible copra (dried coconut) shall be classified under HSN 08011920 and taxed at NIL GST rate.

The short point that arises in the instant case is whether the goods in question viz., dried coconuts (copra in trade parlance) meant for human consumption merit classification in Chapter Heading 0801 thereby attracting ‘Nil’ rate or in Chapter Heading 1203 thereby attracting 5% GST.

Held that— The goods supplied by the Applicant are correctly classified under Heading 1203 and the applicable GST rate for the same is 5% GST.