Sada Tambaku Pre-Mixed with Lime: HSN 24039910, 28% GST – Gujarat AAR

In re Zen Tobacco Private Limited (GST AAR Gujarat) The Authority for Advance Ruling (AAR) under GST in Gujarat has ruled that “sada tambaku pre-mixed with lime” is classifiable as manufactured tobacco, specifically under HSN 24039910 as chewing tobacco. This classification attracts a Goods and Services Tax (GST) rate of 28% (14% CGST + 14% SGST) and applicable compensation cess. The ruling was sought by Zen Tobacco Private Limited, a manufacturer and supplier of tobacco products. Zen Tobacco Private Limited proposed to pack and supply unbranded unmanufactured tobacco pre-mixed wit...