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Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR

Update / Judgement Date

01 Sept 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The AAR has ruled that "groundnuts heated for storage/transport" cannot be classified under "groundnuts not roasted or cooked." The ruling is a significant step towards a more transparent and less intrusive tax environment, is aimed at simplifying the tax structure and reducing the tax burden on essential goods. The move is expected to have a significant impact on various sectors.