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Graded tobacco leaves segregated on the basis of size, colour, texture, etc., are liable to 5% GST

November 30, 2019[2019] 111 taxmann.com 503 (AAR - ANDHRA PRADESH)
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GST : Where applicant is dealing in purchase and sale of tobacco of all varieties and forms and also undertaking operations of threshing and re-drying of tobacco leaves to make agricultural produce marketable, mostly in overseas market, GST rate of tax for tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5 per cent as per Notification No. 4/2017-Central Tax (Rate). Further, if applicant purchases tobacco leaves from other delaers who have purchased them from farmers, for purpose of trading and if applicant segregates tobacco into grades depending upon their size (width), colour/shade, length, texture of leaf, etc., and sells such graded tobacco leaf , applicable tax rate is 5 per cent (2.5 per cent SGST + 2.5 per cent CGST) as per Sl. No. 109 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017

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