Case Law Details
Case Name : In re Pragathi Enterprises (GST AAR Andhra Pradesh)
Appeal Number : Order No. AAR/AP/17(GST)/2018
Date of Judgement/Order : 10/10/2018
Related Assessment Year :
Courts :
AAR Andhra Pradesh Advance Rulings
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In re Pragathi Enterprises (GST AAR Andhra Pradesh)
Applicant has sough advance ruling on following issues-
1. 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?
2. If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?
3. If the applicant segregates the tobacco into grades depending upon their size(width), colour/shade,length, texture of the leaf etc., and sells such graded tobacco leaf what is the applicable rate of tax?
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