Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Cured, graded or butted tobacco leaves retain the essential character of tobacco leaves and therefore fall under tariff heading 240110 as 'tobacco, not stemmed or stripped'. Curing, grading and removal of butts are treated as non transformative physical operations that do not convert leaves into stemmed/stripped tobacco; accordingly such supplies qualify for the concessional GST classification provided to goods under tariff 240110 and attract the lower notified GST rate.
Cured, graded or butted tobacco leaves retain the essential character of tobacco leaves and therefore fall under tariff heading 240110 as 'tobacco, not stemmed or stripped'. Curing, grading and removal of butts are treated as non transformative physical operations that do not convert leaves into stemmed/stripped tobacco; accordingly such supplies qualify for the concessional GST classification provided to goods under tariff 240110 and attract the lower notified GST rate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
