Shalesh Kumar Singh, In re
Date: April 6, 2018
Subject Matter
Dried tobacco leaves after curing process are 'unmanufactured tobacco' covered in HSN Code 2401. Taxable at rate of 28% GST
Summary
The applicant is interested in trading of 'Dried Tobacco Leaves' which would be purchased from registered dealer who in return purchases such Tobacco Leaves from Agriculturist / Farmers. The a pplicant after cleaning and removal of unwa…
1. The applicant is interested in trading of 'Dried Tobacco Leaves' which would be purchased from registered dealer who in return purchases such Tobacco Leaves from Agriculturist / Farmers. Such registered dealer after purchasing it from Agriculturist / Farmers will sell the same to Applicant as it is without any further change in its form. 2. Applicant after cleaning and removal of unwant…