Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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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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