Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The AAR determined that 'sada tambaku pre-mixed with lime' constitutes a manufactured tobacco product through a mixing process that creates a new product with distinct characteristics. The goods are classifiable under HSN 24039910, attracting GST at 28% and compensation cess at 0.56R per unit for products with declared retail sale price or 160% for other products. The ruling hinged on the transformation of raw tobacco leaves through lime mixing, which renders the product fit for direct consumption and qualifies as manufacturing under CGST Act, 2017, section 2(72), thus moving beyond unmanufactured tobacco classification.
The AAR determined that 'sada tambaku pre-mixed with lime' constitutes a manufactured tobacco product through a mixing process that creates a new product with distinct characteristics. The goods are classifiable under HSN 24039910, attracting GST at 28% and compensation cess at 0.56R per unit for products with declared retail sale price or 160% for other products. The ruling hinged on the transformation of raw tobacco leaves through lime mixing, which renders the product fit for direct consumption and qualifies as manufacturing under CGST Act, 2017, section 2(72), thus moving beyond unmanufactured tobacco classification.
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