https://www.taxtmi.com/caselaws?id=770714 AAR Gujarat ruled that mixing tobacco with lime constitutes manufacture under CGST Act, creating a new product with distinct name, character and use. The process transforms raw tobacco into chewing tobacco fit for direct consumption. The resultant product "sada tambaku pre-mixed with lime" is classifiable under HSN 24039910 as chewing tobacco, attracting 28% GST plus compensation cess at 0.56R per unit for products with declared retail price or 160% for others, as the mixing process amounts to manufacture rather than mere processing. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 07 Jun 2025 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770714 AAR Gujarat ruled that mixing tobacco with lime constitutes manufacture under CGST Act, creating a new product with distinct name, character and use. The process transforms raw tobacco into chewing tobacco fit for direct consumption. The resultant product "sada tambaku pre-mixed with lime" is classifiable under HSN 24039910 as chewing tobacco, attracting 28% GST plus compensation cess at 0.56R per unit for products with declared retail price or 160% for others, as the mixing process amounts to manufacture rather than mere processing. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770714