GST on sale of tobacco leaves received from farmers made by Commission Agent

In re Jayalakshmi Tobacco Company (GST AAR Andhra Pradesh) Q1. Will GST be applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 Lakh? As per entry No:24 Notification No: 11/2017- Central Tax(Rate) dated : 28.06.2017, Commission agent dealing with agricultural produce like tobacco attracts Nil rate of duty Q2. n case, there is GST in the above situation, who has to pay the tax? Not Applicable Q3. Will reverse charge provisions applicable for tobacco leaves or not? The reverse charge provision has not been notified ...