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TMI Blog2019 (4) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ble at 5% GST. It is clarified that tobacco means any form of tobacco. whether cured or uncured and whether manufactured or not. and includes the leaves. stalks and stems of the tobacco plants, but does not include any part of the tobacco plants while still attached to the earth. Accordingly, tobacco leaves in any form. i.e. cured and uncured including leaves. stalks, and stems of the tobacco plant comes under entry 109 of First Schedule. The tobacco leaves including the leaves cut from plant. dry leaves. cured leaves by applying natural process ordinarily used by the farmers to make them fit to be taken go market shall qualify 5% tax rate. It is a common knowledge that without curing tobacco leaves cannot be consumed. The curing in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Kannipukayila of the description mentioned in the first question? It is 5% (CGST + KGST) classifiable under Serial No. 109 of the Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28-06-2017 or 28% classifiable under Serial No. 13 of Schedule IV of the said notification? 03. Is It permissible in law to charge a lump-sum price in the invoice without mentioning the quantum of GST? 04. If so, How the liability to GSR would be determined i.e., Will it be on the lump-sum price or after deduction of the notional GST deemed to be included in the lump-sum price? 05. What are the penal consequences applicable to the applicant in case the applicant pays 5% but ultimately the liability is confirmed at 28%? The aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill take 172 days for delivery. After wilting, tobacco stem with leaves are hanged on bamboo poles for sun drying for three weeks. Then the leaves are bundled in lot of 5 to 7 Kg tied with plantain fiber and stacked in a shed layer by layer. Then it is covered with palm mate and kept for fermentation process for two months. Depending upon the temperature upon the bulk, frequent turning of bundled leaves are done. After this process, the leaves are graded and dipped in jagery water. There after 5 tobacco leaves are bundled together and again arranged in bulks and stacked in the shed for 40 days. These leaf bundles are turned once in 10 days. During this process, the leaves became dark brown. Then the leaves are packed in palm mat and kept in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 5%. Therefore tobacco leaves including the leaves cut from plant. dry leaves. cured leaves by applying natural process ordinarily used by the farmers to make them fit to be taken go market shall qualify 5% tax rate. It is a common knowledge that without curing tobacco leaves cannot be consumed. The curing in relation to tobacco leaves, means removal of moisture from the tobacco leaves. Section 2(c) of Central Excise Act, 1944 specified that the term curing includes wilting, drying, fermenting and any process for rendering an unmanufactured product fit for marketing or manufacture. Hence. the unavoidable process of curing of tobacco leaves to make it fit for marketing will qualify the word curing mentioned in Chapter 24 of Customs Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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