Case Law Details
In re M. L. Agro Products Private Limited (GST AAR Andhra Pradesh)
(a) 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 GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’
(b) What will be the applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading?
5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
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