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 to the clients in India and to export to various countries etc. The Applicant sought Advance ruling on the various questions including that what is the rate of GST applicable 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 applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves. — M.L. Tobacco Developers Private Limited, In Re… [2019] 10 TAXLOK.COM 129 (AAR-AP)