Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
 

Threshed & re-dried tobacco leaves are taxable at 28% GST

November 30, 2019[2019] 111 taxmann.com 505 (AAR - ANDHRA PRADESH)
54 Views

GST : GST Rate of tax for tobacco leaves procured at tobacco auction platform 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), dated 28-6-2017 under 'Reverse charge'. GST rate if tobacco leaves are purchased from other dealers who have purchased them from farmers, for purpose of trading 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. However, GST rate if tobacco leaves are threshed and re-dried is 28 per cent (14 per cent SGST + 4 per cent CGST) as per Sl. No. 13 of Schedule IV of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017

read more

taxmann.com
Payment
Best view in 1140 x 768