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Cured & dried tobacco leaves procured at tobacco auction platforms or from farmers are taxed @ 5% GST under RCM

November 29, 2019[2019] 111 taxmann.com 497 (AAR - ANDHRA PRADESH)
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GST : Where applicant was dealing in purchase and sale of tobacco leaves, GST rate of tax for tobacco leaves procured at tobacco auction platforms or directly from farmers, which were cured and dried by farmers themselves, was 5 per cent as per notification 4/2017 Central Tax (Rate) under reverse charge

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