Gyankeer Products Private Limited ., In re
Date: June 1, 2022
Subject Matter
‘Keer Kokil’ i.e. Tobacco pre-mixed with lime is classifiable under CTH '2401 20 90' attracting 28% GST
Summary
Question – Classification and applicable rate of GST and/ or Compensation Cess on our product ‘Keer Kokil’ i.e. Tobacco pre-mixed with lime? Answer- Mixing of lime in tobacco leaves does not alter the nature of the product. The addi…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…