AAR : Rules on classification of tobacco leaves, applies 5% rates for most transactions

Nov 07,2018

Andhra Pradesh (AP) AAR upholds 5% GST rate for tobacco leaves procured at tobacco platform or directly from farmers (which are cured and dried by farmers); 5% rate (2.5% SGST and 2.5% CGST) also applicable on tobacco leaves purchased from other dealers, segregation of tobacco leaves into grades based on size, shape, etc.; Further upholds 5% rate for tobacco leaves butted and sold to other dealers as well as for tobacco leaves re-dried;  Classifies all the...

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