Case Law Details
In re Suresh.G. M/s. Govind Traders (GST AAR Kerala)
01. What is the HSN code applicable to sun-cured ‘Tobacco leaves’ known in Kerala as ‘Kannipukayila’ purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala?
Sun-cured tobacco leaves comes under the HSN Code 2401.
02. What is the rate of tax applicable to “Karmipukaylla” of the description mentioned in the first question? It is 5% (CGST + KGST) classifiable under Serial No.109 of the Schedule l of Notification No.1/2017 – Central Tax (Rate) dated 28-06-2017 or 28% classifiable under Serial No.13 of Schedule IV of the said notification?
Tobacco leaves is falling under heading no.2401 are subject to 5% GST (2.5% CGST + 2.5% SGST) vide notification No.01/2017. Central Tax (Rate) dated 28-06-2017,
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Can we sale raw tobacco products under composition tax or we should go for regular basis