GST Classification of Tobacco Pre-Mixed with Lime (AAR Rajasthan)

In re Dindayal Colloids Private Limited (GST AAR Rajasthan)

In the case of In re Dindayal Colloids Private Limited (GST AAR Rajasthan), the applicant sought an advance ruling on the GST classification and applicable rate for their product, “Tobacco pre-mixed with lime.” The applicant claimed the product should be classified as unmanufactured tobacco under HSN 24012090. However, after reviewing the manufacturing process—which includes mixing lime paste with raw cut tobacco, adding aroma and menthol, and then packaging—the Authority determined that the cumula

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