https://www.taxtmi.com/caselaws?id=443231 The AAAR, Uttar Pradesh reversed the lower authority's ruling on tobacco classification. The appellant mixed scent (various perfumes, not Jarda Scent) with raw unmanufactured tobacco dust and sold it B2B and B2C. The original authority classified this as manufactured tobacco under Ch-2403 GST Tariff. The AAAR held that mere mixing of flavors without fermentation does not irreversibly change raw tobacco's nature to manufactured tobacco. The product was reclassified under Ch-2401 GST Tariff, subject to explanatory notes, as the process doesn't constitute manufacture. en-us Wed, 09 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443231 The AAAR, Uttar Pradesh reversed the lower authority's ruling on tobacco classification. The appellant mixed scent (various perfumes, not Jarda Scent) with raw unmanufactured tobacco dust and sold it B2B and B2C. The original authority classified this as manufactured tobacco under Ch-2403 GST Tariff. The AAAR held that mere mixing of flavors without fermentation does not irreversibly change raw tobacco's nature to manufactured tobacco. The product was reclassified under Ch-2401 GST Tariff, subject to explanatory notes, as the process doesn't constitute manufacture. Case-Laws GST Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443231