AAAR Rules 5% GST Applicable on Sun-Cured Tobacco Leaves Even After Grading, Bundling and Butting :
The West Bengal Appellate Authority for Advance Ruling has upheld the Advance Ruling in favour of M/s Om Jai Balajee Construction Private Limited, holding that sun-cured tobacco leaves supplied after storage, grading, bundling or butting continue to retain their identity as "tobacco leaves".
Curing and Basic Handling Processes Do Not Alter the Essential Character of Tobacco Leaves
Saima
Jul 8, 2026
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AAAR Rules 5% GST Applicable on Sun-Cured Tobacco Leaves Even After Grading, Bundling and Butting
The West Bengal Appellate Authority for Advance Ruling has upheld the Advance Ruling in favour of M/s Om Jai Balajee Construction Private Limited, holding that sun-cured tobacco leaves supplied after storage, grading, bundling or butting continue to retain their identity as "tobacco leaves".
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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