Put the hazelnuts in a food processor – a small one is best for this job – and blitz with the metal blade for 8-10 minutes, or until the nuts first turn to a powder and then a glossy paste.
While some goods attract 5% GST, some others attract 12%, 18%, 28%. Some goods, however, are exempt from GST. All products under GST are listed under the Harmonised System of Nomenclature, or HSN code ...