EMS Cocos ., In re
Date: November 30, 2022
Subject Matter
Dried coconuts (shelled or peeled) used for human consumption are classifiable under HSN '1203' attracting 5% GST
Summary
The Applicant takes the copra cuts into half, sun dries and segregates manually based on the round shape of copra, free of dirt/dust and send it as edible copra and the rest of copra which are irregularly shaped, dusty are sent to oil milling units.…
M/s. EMS COCOS, having registered office at No. 3/1, Pottaiyandipuram, Mulaikadai, Potayandiporambu, Sokkanur, Kinathukadavu, Coimbatore,642109, is a partnership concern, engaged in the activities of Manufacturing and Trading of Coconut, Copra and coconut shells. M/s EMS COCOS (hereinafter called the ‘Applicant’) is registered under the GST with GSTIN:33AAIFE2739G1ZL. The Applicant has…