https://www.taxtmi.com/caselaws?id=359965 Cured tobacco leaves remain classifiable as unmanufactured tobacco under HSN 2401, but they do not qualify for the concessional GST entry for "tobacco leaves" once curing has taken place after harvesting and cleaning. The ruling draws a distinction between leaves in their natural or uncured state and leaves that have undergone sun-drying or air-drying, holding that the concessional entry is limited to leaves as such, broken leaves, or leaves with stems. The goods therefore attract the higher rate applicable to unmanufactured tobacco other than tobacco leaves. en-us Fri, 06 Apr 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359965 Cured tobacco leaves remain classifiable as unmanufactured tobacco under HSN 2401, but they do not qualify for the concessional GST entry for "tobacco leaves" once curing has taken place after harvesting and cleaning. The ruling draws a distinction between leaves in their natural or uncured state and leaves that have undergone sun-drying or air-drying, holding that the concessional entry is limited to leaves as such, broken leaves, or leaves with stems. The goods therefore attract the higher rate applicable to unmanufactured tobacco other than tobacco leaves. Case-Laws GST Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359965