AAR Ruling on Rate of GST on tobacco leaves

In re M. L. Agro Products Private Limited (GST AAR Andhra Pradesh)

(a) What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’Please become a Premium member. If you are already a Premium member, login here to access the full content.