https://www.taxtmi.com/caselaws?id=439916 The AAR, Gujarat classified "Kandi Rave" (tobacco waste) under CTH 24013000 as unmanufactured tobacco refuse. Despite the applicant crushing tobacco refuse and mixing it with natural clay water, the product remained unmanufactured tobacco per HSN notes and CGST Act section 2(72) definition, as no new product emerged. Since the goods are supplied in 30-35 kg bags without brand names or labels, GST rate of 28% applies (14% CGST + 14% SGST) under notification No. 1/2017-CT(Rate), Schedule IV. en-us Mon, 12 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439916 The AAR, Gujarat classified "Kandi Rave" (tobacco waste) under CTH 24013000 as unmanufactured tobacco refuse. Despite the applicant crushing tobacco refuse and mixing it with natural clay water, the product remained unmanufactured tobacco per HSN notes and CGST Act section 2(72) definition, as no new product emerged. Since the goods are supplied in 30-35 kg bags without brand names or labels, GST rate of 28% applies (14% CGST + 14% SGST) under notification No. 1/2017-CT(Rate), Schedule IV. Case-Laws GST Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439916