https://www.taxtmi.com/caselaws?id=387531 The case involved the classification of tobacco leaves for GST taxation. The applicant, an unregistered dealer, sought clarification on the tax rate applicable to tobacco leaves. After considering the submissions and examining the nature of the leaves, it was determined that the tobacco leaves should be classified under tariff heading 2401 10 20, attracting a tax rate of 14% under the CGST and SGST Acts. The ruling clarified the tax liability for the applicant and confirmed that their transactions were not covered under the reverse charge mechanism. en-us Thu, 26 Sep 2019 00:00:00 +0530 Thu, 30 Jan 2020 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387531 The case involved the classification of tobacco leaves for GST taxation. The applicant, an unregistered dealer, sought clarification on the tax rate applicable to tobacco leaves. After considering the submissions and examining the nature of the leaves, it was determined that the tobacco leaves should be classified under tariff heading 2401 10 20, attracting a tax rate of 14% under the CGST and SGST Acts. The ruling clarified the tax liability for the applicant and confirmed that their transactions were not covered under the reverse charge mechanism. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387531