Authority for Advance Ruling — Classification and Taxability on Tobacco leaves– The applicant engaged in supply of tobacco, tobacco leaves and tobacco mixture, which are used in manufacture of biris. They purchase raw tobacco leaves from various farmers, store the same in their godown and supply the same. The applicant sought an advance ruling as to what is the classification and GST rate applicable on tobacco leaves procured directly from farmers, which are dried and crushed before selling by the farmers. The applicant had been given an opportunity of hearing on 28.07.2020. But the applicant requested to withdraw their application for advance ruling, quoting the restrictions put by the Government, for travel, on account of pandemic situation created by COVID 19.
Held that:- The Hon’ble Authority for Advance Ruling disposed the application for advance ruling as withdrawn—Kothiwale Tobacco Trading Company, In Re…  26 TAXLOK.COM 070 (AAR-Karnataka)