Section 2(5), 2(6), 7(1), 23 of CGST Act, 2017; Section 24 of CGST/APGST Act, 2017 - Levy of GST – The Applicant is commission agents dealing with tobacco leaves. The applicant has various business activities, such as procuring tobacco leaves from farmers as well as from traders and acting either as commission agent or as seller as the case may be. The Applicant sought Advance Ruling on the various questions in respect of ”Applicability of GST on sale of tobacco leaves received from farmers made by Commission Agent in an auction“. The Authority ruled out that Commission agent dealing with agricultural produce like tobacco attracts Nil rate of duty and; the commission agent is not liable to collect GST from buyers as such activity is exempted from GST.—Jayalakshmi Tobacco Company, In Re… [2018] 02 TAXLOK.COM 393 (AAR-AP)