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    <title>2019 (11) TMI 1322 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The ruling clarifies the GST rates for tobacco leaves at different stages: 5% for leaves procured at auctions or from farmers, purchased from dealers, graded, butted, or re-dried without threshing; and 28% for threshed and re-dried leaves, whether done on job work basis. The judgment offers clear guidance on the applicable GST rates for various tobacco leaf processing activities, aiding the applicant in understanding their tax obligations under the GST regime.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389073</link>
      <description>The ruling clarifies the GST rates for tobacco leaves at different stages: 5% for leaves procured at auctions or from farmers, purchased from dealers, graded, butted, or re-dried without threshing; and 28% for threshed and re-dried leaves, whether done on job work basis. The judgment offers clear guidance on the applicable GST rates for various tobacco leaf processing activities, aiding the applicant in understanding their tax obligations under the GST regime.</description>
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