https://www.taxtmi.com/caselaws?id=425412 The AAR, Rajasthan ruled that tobacco pre-mixed with lime (Keer Kokil) constitutes unmanufactured tobacco under HSN 2401, specifically sub-heading 240120 90. The Authority determined that mixing lime with tobacco leaves does not alter the product's fundamental nature, citing SC precedent in Yogesh Associates case. The product attracts GST at 28% under Schedule IV and Compensation Cess at 71% for unmanufactured tobacco without lime tube, as the pre-mixed lime differs from products containing separate lime tubes. en-us Wed, 01 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425412 The AAR, Rajasthan ruled that tobacco pre-mixed with lime (Keer Kokil) constitutes unmanufactured tobacco under HSN 2401, specifically sub-heading 240120 90. The Authority determined that mixing lime with tobacco leaves does not alter the product's fundamental nature, citing SC precedent in Yogesh Associates case. The product attracts GST at 28% under Schedule IV and Compensation Cess at 71% for unmanufactured tobacco without lime tube, as the pre-mixed lime differs from products containing separate lime tubes. Case-Laws GST Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425412