https://www.taxtmi.com/caselaws?id=760180 The AAR, Rajasthan ruled that tobacco pre-mixed with lime constitutes manufactured tobacco product for chewing, classifiable under HSN 24039910. The authority determined that mixing lime paste with raw cut tobacco, evaporating water content, and adding aroma, menthol and moisturizer creates a distinct product through manufacturing processes. Relying on SC precedent in State of Madras v Bell mark Tobacco Company, the AAR held these cumulative processes amount to manufacturing. The product attracts GST at 28% and Compensation Cess at 160%. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760180 The AAR, Rajasthan ruled that tobacco pre-mixed with lime constitutes manufactured tobacco product for chewing, classifiable under HSN 24039910. The authority determined that mixing lime paste with raw cut tobacco, evaporating water content, and adding aroma, menthol and moisturizer creates a distinct product through manufacturing processes. Relying on SC precedent in State of Madras v Bell mark Tobacco Company, the AAR held these cumulative processes amount to manufacturing. The product attracts GST at 28% and Compensation Cess at 160%. Case-Laws GST Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760180