Dindayal Colloids Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- June 25, 2024
- Type:
- Advance Ruling
- Members:
- Mahesh Gowla, Mahipal Singh
Subject
Chewing Tobacco without Lime Tube falls under HSN '2403 99 10' attracting 28% GST and 160% compensation cess
Summary
The applicant seeks clarification on the classification and applicable GST rate for their product, 'Tobacco pre-mixed with lime,' which they claim falls under HSN '2401 20 90' as unmanufactured tobacco. The applicant's manufacturi…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear th…