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

GST Rate of 28% applicable on Kandi Ravo, tobacco waste: AAR The applicant is engaged in the business of wholesale/retail trading of unprocessed toba…
GST Rate on tobacco

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:
About Author

CA Pratibha Goyal
Co Founder
CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc.
She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc.
She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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