https://www.taxtmi.com/article/detailed?id=16720 Processing dried tobacco by sprinkling jaggery water and cutting it does not, by itself, amount to manufacture under GST where the material retains its essential identity as unmanufactured tobacco. The controlling test is whether a new product with a distinct name, character and use emerges; mere treatment, preservation, moisture control or easier handling is insufficient if the tobacco remains commercially the same article and capable of the same use. HSN Explanatory Notes for Heading 2401 support classification of cut tobacco treated for preservation as unmanufactured tobacco. en-us Mon, 22 Jun 2026 08:39:53 +0530 Tue, 23 Jun 2026 17:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16720 Processing dried tobacco by sprinkling jaggery water and cutting it does not, by itself, amount to manufacture under GST where the material retains its essential identity as unmanufactured tobacco. The controlling test is whether a new product with a distinct name, character and use emerges; mere treatment, preservation, moisture control or easier handling is insufficient if the tobacco remains commercially the same article and capable of the same use. HSN Explanatory Notes for Heading 2401 support classification of cut tobacco treated for preservation as unmanufactured tobacco. Articles Goods and Services Tax - GST Mon, 22 Jun 2026 08:39:53 +0530 https://www.taxtmi.com/article/detailed?id=16720