<p>At present, only the Delhi market controls the Wholes category in the Indian cashew kernel. Still, there is no such competition from exporters or from Mumbai, Gujarat and any other well-known regions. Buyers from Delhi are enjoying the wholesale trade under GST by transferring the tax benefits to their suppliers.Under the VAT system; there was at-least 5% tax on raw cashew nut during the purchase, 2% CST on the interstate sale and another 5% in the state where the final sale takes place.But the total tax under GST is only 5%!</p> <p>Online sellers mostly like the Delhi market as they want uninterrupted regular supply.Interstate suppliers also like Delhi as they get corporate kind of market instead of the family oriented old business system.</p>