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    <title>2019 (11) TMI 1324 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The case involved determining the GST rates applicable to various stages of tobacco leaf processing and trading. The Authority analyzed the processes from leaf procurement to threshing/re-drying, classifying the leaves and applying relevant GST rates as per GST notifications and TRU clarifications. It was ruled that tobacco leaves procured directly from farmers or auction platforms, purchased for trading, or processed in different ways attract GST rates ranging from 5% to 28%, based on specific criteria outlined in the GST tariff notifications.</description>
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      <description>The case involved determining the GST rates applicable to various stages of tobacco leaf processing and trading. The Authority analyzed the processes from leaf procurement to threshing/re-drying, classifying the leaves and applying relevant GST rates as per GST notifications and TRU clarifications. It was ruled that tobacco leaves procured directly from farmers or auction platforms, purchased for trading, or processed in different ways attract GST rates ranging from 5% to 28%, based on specific criteria outlined in the GST tariff notifications.</description>
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