Heated Groundnuts with Shell Cannot be Classified Under HSN 1202 for Nil GST: AAR:
Heated groundnuts with shells are ineligible for HSN 1202 classification and nil GST due to processing for storage and transport, as per AAR ruling.
AAR Rules Heated Groundnuts with Shell Not Eligible for HSN 1202 Classification
CA Pratibha Goyal
May 14, 2025Heated Groundnuts with Shell Cannot be Classified Under HSN 1202 for Nil GST: AAR
Question: The application has been filed by the applicant seeking whether mere heating of Ground-Nuts with shells to reduce their water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202 or not?
Ruling:
Yes, heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it in-eligible to be classified under HSN 1202.
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CA Pratibha Goyal
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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc.
She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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