AAAR Ruling on classification of unmanufactured tobacco product

In re Pandey Traders (GST AAAR Uttar Pradesh) In the case of “Pandey Traders (GST AAAR Uttar Pradesh),” an important GST classification dispute was resolved through an appeal under Section 100 of the Central Goods and Service Tax Act, 2017, and the Uttar Pradesh Goods and Service Tax Act, 2017. The appellant, M/s Pandey Traders, contested the Advance Ruling Order issued by the Authority for Advance Ruling, Uttar Pradesh, dated 02.03.2023. Background of the Case: M/s Pandey Traders, located in Siyapuram, Station Road Mainpuri, Uttar Pradesh, sought clarification regarding the classi...