In re Om Jai Balajee Construction Private Limited (GST AAAR West Bengal)
Date: July 1, 2026
Subject Matter
Cured, Graded, Bundled, and Butted Tobacco Leaves Classifiable as Tobacco Leaves for GST
Summary
The Appellate Authority dismissed the appeal filed by the Revenue Department, thereby upholding the Advance Ruling Authority's decision. It was ruled that sun-cured tobacco leaves, even after undergoing processes like grading, bundling, or butting, r…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017 by Ms. Iman Das, Deputy Commissioner, State Tax, Bowbazar Charge, Govt. of West Bengal against the Ruling passed by the West Bengal Authority for Advance Ruling vide Advance Ruling Order No.…