GST under RCM applicable on tobacco leaves/bhukko from agriculturist

In re JCP Agro Process P Ltd. (GST AAR Gujarat) In case of purchase of tobacco leaves/bhukko from the agriculturist, the applicant is liable to pay GST on RCM basis at 5% [2.5% CGST and 2.5% SGST] in terms of[Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017], Sr. No. 109 of Schedule I. Applicant is liable to pay GST on forward charge basis at 5% [2.5% CGST and 2.5% SGST] in terms of [Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017], Sr. 109 of Schedule I, in respect of trading of tobacco leaves/bhuk_ko, procured from agriculturist, subject to the condition that they are ...