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    <title>2019 (11) TMI 1321 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The Authority ruled that the GST rate on tobacco leaves procured at auction platforms or directly from farmers, graded tobacco leaves, butted tobacco leaves, and re-dried tobacco leaves is 5%. However, the rate for threshed and re-dried tobacco leaves is 28%. This decision aligns with specific entries in the GST notifications and legal provisions, emphasizing the importance of maintaining the basic character of tobacco products for classification purposes.</description>
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      <description>The Authority ruled that the GST rate on tobacco leaves procured at auction platforms or directly from farmers, graded tobacco leaves, butted tobacco leaves, and re-dried tobacco leaves is 5%. However, the rate for threshed and re-dried tobacco leaves is 28%. This decision aligns with specific entries in the GST notifications and legal provisions, emphasizing the importance of maintaining the basic character of tobacco products for classification purposes.</description>
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