GST on Tobacco Leaves Fixed at 5% as Curing and Grading Do Not Change Character: AAR West Bengal

In re Om Jai Balajee Construction Private Limited (GST AAR West Bengal) The applicant, engaged in construction business, proposed to enter into trading of tobacco leaves by purchasing them from farmers and selling them to other dealers without undertaking any substantial processing. The applicant sought advance ruling on the applicable GST rate in three scenarios: (i) sale of sun-cured tobacco leaves purchased from farmers without any processing except storage/stocking; (ii) sale after grading based on size, colour, length, texture etc.; and (iii) sale after removing the butt portion of the le...