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    <title>Product &quot;Keer Kokil&quot; Taxed at 28% GST, 71% Cess; Appeal Deemed Non-Maintainable by Appellate Authority.</title>
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    <description>Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified &quot;Keer Kokil&quot; as &#039;unmanufactured tobacco&#039; under CTH 24012090, attracting GST @ 28% and Compensation Cess @71%. - The AAAR found that the appeal filed by CGST, Udaipur against the letter dated 11.07.2023 issued by AAR, Rajasthan was not maintainable as it was filed against a decision under Section 104 of the CGST Act, 2017, which is outside the purview of AAAR&#039;s domain.</description>
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      <description>Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified &quot;Keer Kokil&quot; as &#039;unmanufactured tobacco&#039; under CTH 24012090, attracting GST @ 28% and Compensation Cess @71%. - The AAAR found that the appeal filed by CGST, Udaipur against the letter dated 11.07.2023 issued by AAR, Rajasthan was not maintainable as it was filed against a decision under Section 104 of the CGST Act, 2017, which is outside the purview of AAAR&#039;s domain.</description>
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