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Sun-Cured Tobacco Leaves Retaining Essential Character Taxable at 5%: GST AAAR West Bengal
Case Law Details
- Case Name
- In re Om Jai Balajee Construction Private Limited (GST AAAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR West Bengal, Advance Rulings
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In re Om Jai Balajee Construction Private Limited (GST AAAR West Bengal)
The appeal before the GST AAAR, West Bengal concerned the classification and applicable GST rate on tobacco leaves procured from farmers after sun-curing and supplied either as such after storage/stocking or after grading, bundling, or butting. The Revenue contended that cured tobacco leaves should be classified as “Unmanufactured Tobacco (other than tobacco leaves)” under Heading 2401 and taxed at the higher applicable rate, relying primarily on Circular No. 332/2/2017-TRU dated 27.12.2017 and certa...
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