https://www.taxtmi.com/article/detailed?id=11665 The product formed by crushing tobacco refuse and mixing it with natural clay and water does not constitute "manufacture" and remains unmanufactured tobacco under the tariff heading for unmanufactured tobacco. On that basis, it is classifiable as unmanufactured tobacco and attracts the GST rate applicable to that tariff entry, with the decision founded on the statutory manufacture definition, HSN notes, and the product's unchanged character and use. en-us Fri, 28 Jul 2023 10:29:10 +0530 Fri, 28 Jul 2023 10:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11665 The product formed by crushing tobacco refuse and mixing it with natural clay and water does not constitute "manufacture" and remains unmanufactured tobacco under the tariff heading for unmanufactured tobacco. On that basis, it is classifiable as unmanufactured tobacco and attracts the GST rate applicable to that tariff entry, with the decision founded on the statutory manufacture definition, HSN notes, and the product's unchanged character and use. Articles Goods and Services Tax - GST Fri, 28 Jul 2023 10:29:10 +0530 https://www.taxtmi.com/article/detailed?id=11665