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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] 111 497 (AAR - ANDHRA PRADESH)

GST : Where applicant purchases tobacco leaves at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves, and also purchases tobacco leaves from other dealers, who have purchased them from farmers, for purpose of trading, rate of tax applicable on tobacco leaves is 5 per cent

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