Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910

In re Das & Sons (GST AAR Odisha) ‘Raula Gundi’ to be considered as chewing tobacco (without lime tube) which attracts 28% GST and 160% Compensation Cess The AAR, Odisha in Das & Sons [Order No. 03/ODISHA-AAR/2022-23, dated November 22, 2022] has held that ‘Raula Gundi’ is nothing but a chewing tobacco (without lime tube) therefore, will be covered under HSN Code ‘2403 9910’ and will attract 28% Goods and Services Tax (“GST”) and 160% Compensation cess. Facts: M/s Das & Sons (“the Applicant”) is a manufacturer and supplier of ‘Raula Gundi’ (“the product�...