AAR Clarify GST on tobacco leaves procured at tobacco auction platforms / directly from farmers

By | November 7, 2018
Print Friendly, PDF & Email
(Last Updated On: November 7, 2018)

What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

Held , Yes, GST Rate is 5%

If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?

Held  5% ( 2.5% CGST and 2.5% SGST)

If the applicant segregates the tobacco into grades depending upon their size(width), colour/shade,length, texture of the leaf etc., and sells such graded tobacco leaf what is the applicable rate of tax?

Held  5% ( 2.5% CGST and 2.5% SGST)

If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax?

Held  5% ( 2.5% CGST and 2.5% SGST)

If the applicant gets the tobacco leaves redired without getting them threshed what is the applicable rate of tax?

Held  5% ( 2.5% CGST and 2.5% SGST)

If the applicant gets the tobacco thereshed and redried on job work basis at GLT plants and then sells such threshed and redried tobacco leaves what is the applicable rate of tax?

Held  28% ( 14% CGST and 14% SGST)

 

Andhra Pradesh Advance Ruling Authority

Pragathi Enterprises

AAR/AP/17(GST)/2018, dt: 10.10.2018

Download Judgments Click here 

Other GST Judgments

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *