Rate of Tax — The applicant is engaged in the activities purchase of the cured tobacco leaves brought by tobacco farmers at the Tobacco Auction Platforms in case of FCV variety or directly from farmers in case of Non-FCV variety of tobacco and selling them to other dealers or exporters or manufacturers of tobacco. The applicant sought advance ruling on the various questions in respect of applicability of rate of GST on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves. The Authority ruled out that 5% GST is applicable on the tobacco leaves procured at tobacco auction platforms on directly from farmers under reverse charge. — VST Industries Limited, In Re…. [2019] 11 TAXLOK.COM 107 (AAR-AP)