Historical record: noindex,follow. This pre-September-2025 rate card is retained for period-specific research only.
| Field | Historical position |
|---|---|
| HSN | 0801 / 1203 |
| Product | Fresh or dried coconut versus copra |
| Historical rate | Coconut: Nil in FAQ; copra requires separate 1203 test |
| Effective from | FAQ position; current date not certified |
| Condition | Coconut remains under 0801; copra used for oil expression is excluded to 1203. |
| Historical source | cbic-gst.gov.in |
Current-use warning
Do not use this rate for a transaction on or after 22 September 2025 without re-mapping the product to Notification 09/2025-Central Tax (Rate), Notification 10/2025 and later amendments.
Transition review
- Identify supply date and applicable time-of-supply rule.
- Determine whether the old notification is saved for the period.
- Classify under the current tariff and current notification.
- Reconcile credit/debit note and return treatment.
Finin2min Q&A
Can an HSN chapter determine the GST rate?
No. The exact heading, description, exclusions, conditions, notification entry and effective date must be matched.
Can a GST Council recommendation be applied directly?
No. Identify the implementing notification and commencement date.
Does a portal rate search replace classification?
No. It is an aid; the tariff, notification and evidence control the legal conclusion.
When should a rate page be indexed?
Only after exact current entry text, amendments, conditions, examples and reviewer approval are complete.