In re Om Jai Balajee Construction Private Limited (GST AAR West Bengal)
Date: February 12, 2026
Subject Matter
Sun-cured, Graded, or Butted Tobacco Leaves Attract 5% GST, Retaining Leaf Character
Summary
The Authority for Advance Ruling (West Bengal) allowed the application, holding that sun-cured, graded, or butted tobacco leaves retain their fundamental character as 'tobacco leaves' and are therefore subject to a concessional 5% GST rate (2.5% CGST…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods And Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specif…