https://www.taxtmi.com/caselaws?id=786843 Sun-curing of tobacco leaves, followed only by storage or stocking, does not change their essential character or take them out of the specific concessional entry for tobacco leaves; the goods remain taxable at 2.5% CGST plus 2.5% SGST. Grading leaves by size, colour, length, or texture is only a physical segregation and does not alter classification, so the same concessional rate applies. Removing butts for packing or transport is likewise a minor handling step that does not convert the leaves into a different taxable product, and the concessional GST treatment continues. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786843 Sun-curing of tobacco leaves, followed only by storage or stocking, does not change their essential character or take them out of the specific concessional entry for tobacco leaves; the goods remain taxable at 2.5% CGST plus 2.5% SGST. Grading leaves by size, colour, length, or texture is only a physical segregation and does not alter classification, so the same concessional rate applies. Removing butts for packing or transport is likewise a minor handling step that does not convert the leaves into a different taxable product, and the concessional GST treatment continues. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786843