https://www.taxtmi.com/caselaws?id=397304 An advance ruling application concerned the classification and GST rate applicable to tobacco leaves procured directly from farmers, dried and crushed before sale, for use in biris manufacture. The applicant, a partnership firm trading in tobacco products, sought clarification on the tax treatment of those tobacco leaves under the CGST and KGST regimes. Before any substantive ruling, the applicant requested withdrawal of the application due to travel restrictions arising from the COVID-19 situation. The authority accordingly disposed of the application as withdrawn, without deciding the classification or GST rate question. en-us Thu, 30 Jul 2020 00:00:00 +0530 Wed, 19 Mar 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397304 An advance ruling application concerned the classification and GST rate applicable to tobacco leaves procured directly from farmers, dried and crushed before sale, for use in biris manufacture. The applicant, a partnership firm trading in tobacco products, sought clarification on the tax treatment of those tobacco leaves under the CGST and KGST regimes. Before any substantive ruling, the applicant requested withdrawal of the application due to travel restrictions arising from the COVID-19 situation. The authority accordingly disposed of the application as withdrawn, without deciding the classification or GST rate question. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397304