https://www.taxtmi.com/caselaws?id=431832 The AAR classified Raula Gundi as manufactured chewing tobacco under HSN Code 24039910, attracting 28% GST and 160% compensation cess. The product, comprising 50% tobacco dust with other ingredients, undergoes manufacturing processes to become consumable chewable tobacco. The authority determined that despite being a combination product, tobacco dust's predominance makes it manufactured tobacco for chewing purposes. GST computation includes transaction value plus basic excise duty, NCCD, and other prescribed amounts under section 15 of GST Act, 2017. en-us Tue, 22 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431832 The AAR classified Raula Gundi as manufactured chewing tobacco under HSN Code 24039910, attracting 28% GST and 160% compensation cess. The product, comprising 50% tobacco dust with other ingredients, undergoes manufacturing processes to become consumable chewable tobacco. The authority determined that despite being a combination product, tobacco dust's predominance makes it manufactured tobacco for chewing purposes. GST computation includes transaction value plus basic excise duty, NCCD, and other prescribed amounts under section 15 of GST Act, 2017. Case-Laws GST Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431832