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GST under RCM applicable on tobacco leaves/bhukko from agriculturist
Case Law Details
- Case Name
- In re JCP Agro Process P Ltd. (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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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 ...
