Unmanufactured tobacco pre-mixed with lime classifiable under CTH 24012090

In re Gyankeer Products Private Limited (GST AAR Rajasthan) Question – Classification and applicable rate of GST and/ or Compensation Cess on our product ‘Keer Kokil’ i.e. Tobacco pre-mixed with lime? Answer- The product intended to be manufactured by the applicant and supplied with brand name ‘Keer Kokil’ is ‘unmanufactured tobacco’ and is classifiable under CTH 2401 20 90 – “others”. The product attracts GST @ 28% (i.e. 14% CGST + 14% SGST) and Compensation Cess as mentioned at Sl. No. 5 of the Notification No. 1/2017-Compensation Cess, dated 28-6-2017. FULL T...