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GST - Highlights / Catch Notes

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Classification of goods - Kandi Rave - to be classified as ...

Case Laws     GST

July 5, 2023

Classification of goods - Kandi Rave - to be classified as unmanufactured tobacco without lime tube or not? - Since the applicant proposes to supply/supplies the said Kandi rave’ to their customers in 30-35 kg bags, without any brand name, labeling, etc, it is held that the applicant would be/is liable to pay GST 28% [14 % CGST and 14 % SGST] - AAR

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