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TMI Blog2023 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... unmanufactured tobacco without lime tube; that they will not be selling any tube of lime inside the pouches; that though the waste tobacco is mixed with natural clay and water, the nature of the product is not altered & even the consumer base remains the same ie tobacco manufacturers; that it is never used in pan masala and is never put in a paan [also called betel quid, (source Britannica)]; that it is different from chewing tobacco and zarda scented tobacco; that as per their understanding GST compensation cess is also not leviable on the product. The applicant has further informed that it is sold in 30-35 kg bags & its price range is also not similar to that of chewing/scented tobacco. 5. In view of the foregoing, the applicant has sought a ruling on the following question viz 1. What will be the classification of the goods 'Kandi Rave'. 6. Additional Commissioner(Technical), Central Goods & Service Tax, Vadodara-I Commissionerate, vide his letter no. IV/16-22/Tech/AR/M/s. D R Patel/22-23 dated 17.3.23, offered the following comments viz * that the activity/service in respect of which Advance Ruling is sought is an ongoing activity; * that no such cases are pending befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of - (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule IV -14% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 13. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] * (B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) the following Explanation shall be inserted at the end, namely:- 'Explanation.-For the purposes of this Schedule.- (1) "retail sale price" means the maximum price at which the concerned goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for such sale: Provided that where the provisions of the Legal Metrology Act, 2009 or the rules made thereunder or any other law for the time being in force require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly: (ii) where on the package of any concerned goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price; (iii) where the retail sale price, declared on the package of any concerned goods at the time of its clearance from the place of manufacture, is altered to increase the retail sale price, such altered retail sale price shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, defines manufacture as processing of raw material/ inputs in any manner which results in emergence of a new product having a distinct name, character and use. 14. The applicant has further contended that their product, is unfit for consumption; that they do not sell their product with lime tube; that the mixing does not alter the nature of the product & the consumer base remains the same; that it not used with pan-masala, nor is it put in paan; that this is not a product like chewing tobacco with or without lime tube. 15. Chapter 24, tariff item 2401, which deals with unmanufactured tobacco, is reproduced below for ease of reference: Tariff Item Description Unit Rate of Duty Preferential Area Rate (1) (2) (3) (4) 5 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 240110 - Tobacco, not stemmed or stripped : 24011010 --- Flue cured virginia tobacco kg. 30% - 24011020 --- Sun cured country (natu) tobacco kg. 30% - 24011030 --- Sun cured virginia tobacco kg. 30% - 24011040 --- Burley tobacco kg. 30% - 24011050 --- Tobacco for manufacture of biris, not stemmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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