Case LawAAR No.15/AP/GST/2019
Polisetty Somasundaram Tobacco Threshers Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- March 26, 2019
- Type:
- Advance Ruling
- Members:
- S. Narasimha Reddy, D. Ramesh
Subject
28% GST on tobacco leaves that are threshed and re-dried
Reverse Charge Mechanism
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…
Judgement
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 Polisetty Somasundaram Tobacco Threshers Private Limited, Guntur (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGS…