Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.

Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification. https://www.taxtmi.com/highlights?id=97051 Cured, graded or butted tobacco leaves retain the essential character of tobacco leaves and therefore fall under tariff heading 240110 as 'tobacco, not stemmed or stripped'. Curing, grading and removal of butts are treated as non transformative physical operations that do not convert leaves into stemmed/stripped tobacco; accordingly such supplies qualify for the concessional GST classification provided to goods under tariff 240110 and attract the lower notified GST rate. en-us Fri, 20 Feb 2026 13:00:25 +0530 Fri, 20 Feb 2026 13:00:25 +0530 TaxTMI RSS Generator Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification. https://www.taxtmi.com/highlights?id=97051 Cured, graded or butted tobacco leaves retain the essential character of tobacco leaves and therefore fall under tariff heading 240110 as 'tobacco, not stemmed or stripped'. Curing, grading and removal of butts are treated as non transformative physical operations that do not convert leaves into stemmed/stripped tobacco; accordingly such supplies qualify for the concessional GST classification provided to goods under tariff 240110 and attract the lower notified GST rate. Highlights GST Fri, 20 Feb 2026 13:00:25 +0530 https://www.taxtmi.com/highlights?id=97051