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.