https://www.taxtmi.com/caselaws?id=377630 The ruling confirmed that sun-cured "Tobacco leaves" known as "Kannipukayila" fall under HSN Code 2401 and are subject to a 5% GST rate (2.5% CGST + 2.5% SGST) as per Notification No. 01/2017 - Central Tax (Rate) dated 28-06-2017. It was clarified that a tax invoice must specify the tax amount charged for taxable goods or services, and GST liability should be based on the taxable value, whether as a lump-sum price or after deduction of notional GST. Non-compliance with correct tax rates may result in penal consequences as per the law. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377630 The ruling confirmed that sun-cured "Tobacco leaves" known as "Kannipukayila" fall under HSN Code 2401 and are subject to a 5% GST rate (2.5% CGST + 2.5% SGST) as per Notification No. 01/2017 - Central Tax (Rate) dated 28-06-2017. It was clarified that a tax invoice must specify the tax amount charged for taxable goods or services, and GST liability should be based on the taxable value, whether as a lump-sum price or after deduction of notional GST. Non-compliance with correct tax rates may result in penal consequences as per the law. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377630