All the economies in the world tries to maximize their foreign exchange earnings. For this purpose they tax only those goods and services which are provided in their taxable territory. And export of goods and services is not only kept exempt from tax, rather various export incentive schemes are launched to earn more and more foreign exchange. Export of goods
Fresh Nuts like Almond, Walnut, Hazelnut etc. are exempt from GST Levy, while dried nuts attract GST @ 5% or 12%. Clarifications were sought regarding the distinction between fresh & dried dry-fruits. The issue was discussed in 45th GST Council Meeting held on 17th September 2017 and its recommendations are circulated by CBIC Ciruclar No. 163 / 19 /2021 -GST.