Alliance One Industries India Private Limited ., In re
Date: April 29, 2019
Subject Matter
5% GST applicable if the applicant gets the tobacco leaves re-dried without getting them threshed
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 Alliance One Industries 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…