Polisetty Somasundaram ., In re
Date: March 26, 2019
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): S. Narasimha Reddy, D. Ramesh
Subject Matter
Supply of 'butted' tobacco leaves attract 5% GST
Summary
(a) 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? The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Polisetty Somasundaram (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certai…