1. Coconuts, fresh or dried, whether or not shelled or peeled fall under heading
0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading
excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203).
2. Copra falls under heading 1203 and attracts 5% GST.
(FAQ 31: GST RATES FAQ 27.07.2017)