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TMI Blog2019 (10) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Tax (Rate) dared 28.06.2017 attracting a tax of 14% under the CGST Act and similarly attracting a tax of 14% under SGST Act. Applicability of Notification No.4 /2017 - Central Tax (Rate) dated 28.06.2017 - HELD THAT:- Since the goods in question are not tobacco leaves and hence are not covered under entry no. 109 of Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 and hence is not liable to reverse charge. Further the applicant is not purchasing the same from agriculturists and hence on this account also, he is not covered under this notification. - KAR ADRG 89/2019, - - - Dated:- 26-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by: Sri Yogis Pai, Proprietor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is a dealer in the tobacco leaves and he used to purchase the same from the wholesalers in Andhra Pradesh and sell it in the retail market. The sellers in Andhra Pradesh have been selling the material describing the same as Tobacco Leaves at a rate of 5% GST under forward charge. The retails in the city where the applicant resides also have been selling the same product as Tobacco Leaves after charging GST at 5% under forward charge. b) The applicant states that he had approached the Superintendent, CGST, Central Revenue Building, Attavar, Mangaluru, who had opined that the material that the applicant is selling is tobacco leaves liable to tax at 5% under forward charge. Then the applicant approached the Superintendent SGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodity and the corresponding rate of GST in respect of each of the products. The applicant had brought sample piece of tobacco leaves for demonstration before the members at the time of the hearing and reiterated the submissions made in the application. FINDINGS DISCUSSION: 6. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by the Applicant firm during the personal hearing. We also considered the issue/s involved on which advance ruling is sought by the applicant along with relevant facts of the issue/s.6.1 The applicant stated that the said tobacco leaves (tobacco leaves means leaves of tobacco as such or broken tobacco leaves or tobac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 1/2017 - Central Tax (Rate) dared 28.06.2017 attracting a tax of 14% under the CGST Act and similarly attracting a tax of 14% under SGST Act. 6.5 Regarding the applicability of Notification No.4 /2017 - Central Tax (Rate) dated 28.06.2017, since the goods in question are not tobacco leaves and hence are not covered under entry no. 109 of Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 and hence is not liable to reverse charge. Further the applicant is not purchasing the same from agriculturists and hence on this account also, he is not covered under this notification. 7. In view of the above, we pass the following RULING The commodity in question is covered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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