https://www.taxtmi.com/caselaws?id=435400 AAR Gujarat ruled on tobacco-related GST matters. For raw tobacco purchases from farmers, the applicant must pay GST under reverse charge mechanism at 5% (2.5% CGST + 2.5% SGST). The coating process on tobacco leaves does not constitute manufacture under CGST Act as no new product emerges, keeping classification as unmanufactured tobacco under CTH 2401. Coated tobacco attracts 28% GST (14% CGST + 14% SGST). For job work coating services on tobacco belonging to other registered persons, GST applies at 12% (6% CGST + 6% SGST). en-us Thu, 09 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435400 AAR Gujarat ruled on tobacco-related GST matters. For raw tobacco purchases from farmers, the applicant must pay GST under reverse charge mechanism at 5% (2.5% CGST + 2.5% SGST). The coating process on tobacco leaves does not constitute manufacture under CGST Act as no new product emerges, keeping classification as unmanufactured tobacco under CTH 2401. Coated tobacco attracts 28% GST (14% CGST + 14% SGST). For job work coating services on tobacco belonging to other registered persons, GST applies at 12% (6% CGST + 6% SGST). Case-Laws GST Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435400