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.

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