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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Rate of GST in case of sale/supply of coated tobacco broken ...

March 18, 2023

Case Laws     GST     AAR

Rate of GST in case of sale/supply of coated tobacco broken leaves in gunny bag - the product is classifiable under CTH 2401 as ''unmanufactured raw tobacco leaves'. - the applicant is liable to pay GST at 28% [14 % CGST and 14 % SGST] - in case of supply of the said coated tobacco to the customers in gunny bag with their name being printed/mentioned on the gunny bags so as to identify the lot, then rate of GST will be 28% with 71% compensation cess - AAR

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