https://www.taxtmi.com/caselaws?id=300614 The case involved a commission agent seeking an advance ruling on GST liability for dealing with tobacco leaves. The State Member determined that GST is not applicable if turnover remains below a specified threshold. The Central Member referred to a notification exempting commission agents dealing with agricultural produce like tobacco from duty. As a result, the issue of liability to pay tax did not arise. The State Member noted reverse charge provisions for tobacco leaves, while the Central Member stated the provision was not yet notified. Ultimately, the appeal was dismissed following the applicant's cancellation of GST registration, as the ruling only bound the applicant and jurisdictional authority. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300614 The case involved a commission agent seeking an advance ruling on GST liability for dealing with tobacco leaves. The State Member determined that GST is not applicable if turnover remains below a specified threshold. The Central Member referred to a notification exempting commission agents dealing with agricultural produce like tobacco from duty. As a result, the issue of liability to pay tax did not arise. The State Member noted reverse charge provisions for tobacco leaves, while the Central Member stated the provision was not yet notified. Ultimately, the appeal was dismissed following the applicant's cancellation of GST registration, as the ruling only bound the applicant and jurisdictional authority. Case-Laws GST Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300614