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The commodity in question is sun cured tobacco leaves and is covered under the tariff heading 2401 10 20 attracting 28% GST and not liable under Reverse Charge Mechanism.

Classification of Goods — The Applicant is an unregistered dealer engaged in trading of tobacco leaves; He procures the same from wholesalers and sells it in the retail market. The applicant has sought advance ruling in respect of the question that whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as unmanufactured tobacco? The Authority ruled out that the commodity in question is sun cured tobacco leaves and is covered under the tariff heading 2401 10 20 attracting 28% GST and not liable under Reverse Charge Mechanism. — Sringeri Yogis Pai, In Re… [2019] 16 TAXLOK.COM 142 (AAR-Karnataka)