K.S. Subbaih Pillai & Co ., In re
Date: March 11, 2019
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): S. Narasimha Reddy, D. Ramesh
Subject Matter
28% GST applicable if the applicant gets tobacco leaves threshed and re-dried
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 platform…
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 K.S Subbaih Pillai & Co (India)Private Limited,(hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are iden…