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TMI Blog2020 (1) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... han of seed quality attracts GST @ 5% under the Notification No. 1/2017- Central Tax (Rate) 28th June, 2017 at S.No. 66. Desiccated coconuts - HELD THAT:- Desiccated coconuts attracts GST @ 5 % under Notification No. 1/2017- Central Tax (Rate) 28 th June, 2017(as amended). - RAJ/AAR/2019-20/31 - - - Dated:- 28-1-2020 - J.P. MEENA AND HEMANT JAIN, MEMBER Present for the applicant : Shri Ameet Bhandari (Director) Note : Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of determination of GST Rate on the basis of human consumption vs milling purpose is not appropriate in terms of classification of GST Rate. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Classification of Goods to identify the HSN: - a. GST Rate on Copra i.e. edible dried coconut for human consumption. b. GST Rate on Copra i.e. inedible dried coconut for expression of coconut oil. c. GST Rate on Dried Coconut not used in expression of coconut oil. d. GST Rate on Dried Coconut used in expression of coconut oil. e. GST on Desiccated Coconut that is dried and shredded flesh of coconut used for culinary purpose. 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IED, WHETHER OR NOT SHELLED OR PEELED HSN 801 OR 08011920 (OTHER) DRIED IS EXEMPTED IN GST. No distinction for dried coconut whether it is meant for end use as coconut oil or not. 4. GST Rate on dried coconut used for expression of coconut oil COCONUTS: FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED HSN 801 OR 08011920(0THER) DRIED IS EXEMPTED IN GST. No distinction for dried coconut whether it is meant for end use as coconut oil or not. 5. GST Rate on desiccated coconut that is dried and shredded flesh of coconut used for culinary purpose. It is Fresh kernel of fully matured coconut that falls under Chapter 8 of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Goods (1) (2) (3) 66. 1203 Copra other than of seed quality We observe that desiccated coconuts attracts GST @ 5 % (CGST 2.5% + SGST 2.5%) under Notification No. 1/2017- Central Tax (Rate) 28 th June, 2017(as amended). The relevant portion of the said Notification is as under-: Notification No. 1/2017- Central Tax (Rate) 28th June, 2017 S. No. Chapter / Heading /Sub-heading/ Tariff item Description of Goods (1) (2) (3) 27. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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