GST Rate of 28% applicable on Kandi Ravo, tobacco waste: AAR

The applicant is engaged in the business of wholesale/retail trading of unprocessed tobacco which they purchase directly from the farmers. Shri Devendrakumar Rambhai Patel is the proprietor & carries out his business with his own name as their trade name.

The applicant now wishes to undertake the supply of the product known as ‘Kandi Ravo’, which is tobacco waste.

In view of the foregoing, the applicant has sought a ruling on the following question vL

1. What will be the classification of the goods ‘Kandi Ravo’?

The supply of applicants of ‘kandi ravo’ is classifiable under 24013000. The applicant is liable to pay GST at 28% [14% CGST and 14 % SGST] in terms of notification No. 1/2017-CT(Rate), Sl. No. 13 of Schedule IV is subject to the condition that goods are cleared without the brand name.

For Official Ruling Download PDF Given Below: