AAR, Heating of Groundnuts with shell renders it ineligible for HSN 1202 classification: Case of Sitaram Kumhar, AAR Rajasthan Ruling Dated 17th April 2025. HSN code 1202 covers “Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken,” attract a 5% GST rate. AAR ruled that heating groundnuts with shell to reduce moisture for storage and transportation does indeed make them ineligible for classification under HSN 1202.