Pandey Traders ., In re
Date: March 1, 2023
Subject Matter
Processing of unmanufactured tobacco dust by adding scent would make it 'Chewing Tobacco' (manufactured) under HSN '2403 9910'
Summary
The ruling discusses a case of whether the mixing of scent in raw unmanufactured tobacco dust by the applicant would change the character of unmanufactured tobacco to manufactured tobacco under GST. The ruling by the Authority for Advance Ruling Utta…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH 1. M/s Rajiv Pandey is registered under GST1N 09FOSPP6028C1ZI under trade name of M/s Pandey Traders having principal address at Siyapuram, Station Road, Mainpuri, Uttar Pradesh-205001 (hereinafter referred as “the applicant”). The applicant is engaged in mixing of scent in the raw/unmanufactured tobacco dust, procured fr…