https://www.taxtmi.com/caselaws?id=389069 The judgment clarified the GST rates for tobacco leaves at different stages of processing and trading. It ruled that tobacco leaves procured from farmers or auction platforms are subject to 5% GST under reverse charge. Similarly, tobacco leaves purchased from other dealers, graded tobacco leaves, butted tobacco leaves, and re-dried tobacco leaves are also taxed at 5% GST. However, threshed and re-dried tobacco leaves face a higher rate of 28% GST, whether processed on a job work basis or not. The ruling emphasized compliance with relevant GST notifications and provisions in determining taxability and rates for tobacco leaf transactions. en-us Tue, 26 Mar 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389069 The judgment clarified the GST rates for tobacco leaves at different stages of processing and trading. It ruled that tobacco leaves procured from farmers or auction platforms are subject to 5% GST under reverse charge. Similarly, tobacco leaves purchased from other dealers, graded tobacco leaves, butted tobacco leaves, and re-dried tobacco leaves are also taxed at 5% GST. However, threshed and re-dried tobacco leaves face a higher rate of 28% GST, whether processed on a job work basis or not. The ruling emphasized compliance with relevant GST notifications and provisions in determining taxability and rates for tobacco leaf transactions. Case-Laws GST Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389069