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    <title>2019 (11) TMI 1254 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The case involved determining the GST rates on various types of tobacco leaves and their processing stages. The court ruled that tobacco leaves procured directly from farmers or auction platforms and cured by farmers themselves attract a 5% GST rate under the reverse charge mechanism. However, threshed and re-dried tobacco leaves, whether done by the applicant or on a job work basis, are subject to a higher 28% GST rate. Other scenarios such as graded, butted, re-dried, bundled, and stripped tobacco leaves also have specific GST rates ranging from 5% to 28%.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389005</link>
      <description>The case involved determining the GST rates on various types of tobacco leaves and their processing stages. The court ruled that tobacco leaves procured directly from farmers or auction platforms and cured by farmers themselves attract a 5% GST rate under the reverse charge mechanism. However, threshed and re-dried tobacco leaves, whether done by the applicant or on a job work basis, are subject to a higher 28% GST rate. Other scenarios such as graded, butted, re-dried, bundled, and stripped tobacco leaves also have specific GST rates ranging from 5% to 28%.</description>
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