Summary
- The Kerala Authority for Advance Ruling has clarified that Nata De Coco is classifiable under Tariff Item 21069099, rejecting the applicant's claim for HSN 20079990.
- The ruling emphasized that Nata De Coco's jelly-like form results from microbial fermentation, not boiling or concentrating coconut juice.
- For GST rates, the product will attract 18% from July 1, 2017, to September 21, 2025, and a reduced rate of 5% thereafter.
- This classification could significantly impact how similar products are taxed in the future.
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