Rate of Tax — The applicant engages in the activities of purchase of the cured tobacco leaves brought by tobacco farmers at the Tobacco Auction Platforms; Purchase of the tobacco leaves from other dealers and sell them to the clients within India and overseas; Threshing and re-drying of the tobacco leaves in their threshing premises and selling them; Engaging in threshing and re-drying of tobacco leaves on job work basis for other traders or manufacturers. The Applicant sought Advance ruling on the various questions including that What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf? The Authority ruled out that 5% GST will be the applicable if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf. — Polisetty Somasundaram, In Re… [2019] 10 TAXLOK.COM 125 (AAR-AP)