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0802 - GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% or CGST @ 6% + SGST / UTGST @ 6%Extract Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] Clarification Clarification regarding the distinction between fresh and dried fruits and nuts and applicable GST rates. [ See para 3 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as, Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 55 [***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] Clarification Clarification regarding the distinction between fresh and dried fruits and nuts and applicable GST rates. [ See para 3 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
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