AAR: Sun-cured country tobacco leaves taxable at 28% GST, reverse charge not applicable

Oct 24,2019

Karnataka AAR classifies sun-cured country tobacco leaves under Customs Tariff Heading 2401 1020 covered by Entry No. 13 of Schedule IV of Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017, taxable at 28% GST (CGST+KGST); Notes that commodity in question is not tobacco leaves which are raw but are cured tobacco, hence, covered under said Entry No. 13 of Schedule IV; Further, said goods are not covered under Entry 109 of Schedule I of Notification No. 01/2017- CT...


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