GST on Dried Tobacco Leaves sold after cleaning & removal of unwanted particles

In re Shri Shalesh Kumar Singh (AAR Delhi) The proposed activity of the applicant is to purchase ‘Dried Tobacco Leaves’ and after cleaning and removal of unwanted particles, to supply the same in the wholesale market without addition of any essence or foreign particle and without any branding. Such ‘Dried Tobacco Leaves’ are not fit for direct human consumption. The goods to be supplied by the applicant are explained to be ‘Dried Tobacco Leaves’ which have been harvested and then undergone the process of curing by the process of Sun-dry or Air-dry, removal o...