Unmanufactured tobacco and tobacco refuse now subject to 40% GST under Schedule III, effective 22-09-2025. Unmanufactured tobacco and tobacco refuse (excluding tobacco leaves) are listed in Schedule III under item 2401 and subject to a GST rate of 40%; the entry references effective application from 22-09-2025 and notes insertion by Notification No. 19/2025 - Integrated Tax (Rate) dated 31-12-2025 with a w.e.f. date of 01-02-2026.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unmanufactured tobacco and tobacco refuse now subject to 40% GST under Schedule III, effective 22-09-2025.
Unmanufactured tobacco and tobacco refuse (excluding tobacco leaves) are listed in Schedule III under item 2401 and subject to a GST rate of 40%; the entry references effective application from 22-09-2025 and notes insertion by Notification No. 19/2025 - Integrated Tax (Rate) dated 31-12-2025 with a w.e.f. date of 01-02-2026.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.