GST Rate on tobacco leaves procured at auction platforms or from farmers

In re Pragathi Enterprises (GST AAR Andhra Pradesh)

Applicant has sough advance ruling on following issues-

1. 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?

2. If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?

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