GST on Tapioca, Goods and Services Tax - GST

[Prem Gomathy]

Is GST applicable on unprocessed Tapioca. Farmed and plucked off the soil and sold without any preservation or processing?

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

As per Sl. No. 43 of Notification No. 02/2017-C.T. (Rate) dated 28.06.2017 as amended unprocessed Tapioca is exempted from payment of central .gst. Similar exemption would have been issued by the respective State Government regarding SGST.

[KASTURI SETHI]

Exemption from GST is admissible in respect of unprocessed tapioca to the agriculturist or cultivator. Only processed tapioca classified under HSN 1903 00 00 is taxable which attracts GST @ 5%.

[Prem Gomathy]

Thank you so much sirs.