{"id":77319,"date":"2026-11-14T08:32:53","date_gmt":"2026-11-14T08:32:53","guid":{"rendered":""},"modified":"2026-11-14T08:32:53","modified_gmt":"2026-11-14T08:32:53","slug":"crude-cashew-nut-shell-liquid-qualifies-as-a-vegetable-extract-and-attracts-gst-under-the-unrestricted-heading-entry","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77319","title":{"rendered":"Crude cashew nut shell liquid qualifies as a vegetable extract and attracts GST under the unrestricted heading entry."},"content":{"rendered":"<p>Crude cashew nut shell liquid qualifies as a vegetable extract and attracts GST under the unrestricted heading entry.<br \/>Case-Laws<br \/>GST<br \/>Crude cashew nut shell liquid obtained by thermal and mechanical extraction without chemical modification or polymerisation is classified as a vegetable extract under tariff item 1302 19 20. Classification depends on the product&#39;s nature, composition, degree of processing and essential character at clearance. Its non-edible, derivative character and absence of polymerisation exclude the other identified competing classifications. A GST rate entry specified at four-digit heading level covers its subheadings and tariff items unless specifically excluded. The unrestricted Heading 1302 entry in Schedule I to Notification No. 9\/2025-Central Tax (Rate) therefore applies, with GST at 5%, comprising 2.5% CGST and 2.5% SGST, effective from 22 September 2025.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=106068\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Crude cashew nut shell liquid qualifies as a vegetable extract and attracts GST under the unrestricted heading entry.Case-LawsGSTCrude cashew nut shell liquid obtained by thermal and mechanical extraction without chemical modification or polymerisation&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77319","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77319"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77319\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}