M/s. Madhukant Shah Vishal, (Proprietor: M/s. Shree Parshwanath Corporation), No: 24A, Bharat Mill Compound, Meenkarai Road, Pollachi, Coimbatore, Tamil Nadu, 642 004 (hereinafter referred to as ‘Applicant’) is registered under GST vide GSTIN No.33ACOPV9088M1ZG. The applicant has sought advance ruling on the

“Classification for the supply of “Dried Coconut (Shelled & Peeled)”

They have submitted the copy of application in Form GST ARA – 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/each under sub-rule (1) of Rule 104 of CGST rules 2017 and TNSGST Rules 2017.

2. In the application the applicant has contended that their firm has been supplying dried coconut (Shelled and peeled) which is an edible product and is consumed by the general public as edible dry fruit/ nut and therefore it comes under the HSN Code 08011920 and he is exporting to foreign countries also.; the World Customs Organization has held that dried coconut falling under the HSN No. 08011920 is edible and fit for human consumption whereas COPRA falling under HSN No. 1203 is not fit for human consumption and is purely an industrial item meant for the production of coconut oil. ; the commodity with HSN 08011910 “Fresh Coconut shelled and Peeled” is preserved by means of refrigeration and used for making coconut chutneys and other fresh coconut recipes.; Even for common parley the edible dry coconut is generally used for retail use human consumption especially in northern India where it is used in domestic house hold for making chutneys, stuffed buns, laddus, curries, pan etc, it is also given as “Prasadam” in temples etc, it is also consumed by children for better immunity.; keeping all this use in mind the legislature has levied “Edible Dry Coconut” under heading “Fruit & Nut” for Human consumption while “copra” which finds its entry at 1203 under the heading “Oil Seed” unfit for human consumption and is absolutely an industrial item used for the expression of making coconut oil and that In India, people term and distinguish Copra as Edible and Milling. ; However “Copra” itself being “Non-edible” in nature (Refer HSN Explanatory notes), it cannot be clubbed and written as “Edible Copra” which is contrary in itself. In foreign countries they right fully term the commodity as Edible Dry Coconut shelled and peeled which comes under the heading of Edible dry fruit and nuts.

2.1 In view of the above facts, the applicant has stated that it is absolutely clear that one cannot invoice as terming “Edible copra” as its edibility is challenged and it is also clear that HS Code 1203 Copra is meant only for “Milling copra” (refer HSN Explanatory notes) and their commodity falls under HSN Code 08011920 only as it is an edible item for human beings and would not fall under HSN 1203 and therefore, requested to classify “ Dry Coconut (Shelled & Peeled)” under the appropriate heading.

3. The applicant was given an opportunity to be personally heard on 30.08.2019. However, the applicant vide their letter dated 21-08-2019 received in this office on 26.08.2019 has stated they are withdrawing their application as they have already applied for Provisional assessment.

4. In view of the above facts, we rule as under.

RULING

The application filed by the Applicant for Advance Ruling is disposed as withdrawn.