Mixing scent in raw unmanufactured tobacco dust would change it's character to manufactured tobacco: AAR:

Mixing scent in raw unmanufactured tobacco dust would change it's character to manufactured tobacco: AAR M/s Rajiv Pandey is registered under GSTIN 09FOSPP6028C1Zl under the trade name of M/s Pandey Traders having a principal address at Siyapmam Station Road, Mainpuri Uttar Pradesh-205001 (hereinafter referred to as "the applicant"). The applicant is engaged in the mixing of scent in the raw/unmanufactured tobacco dust, procured from various traders. The applicant has submitted the application for Advance Ruling dated 27.06.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling. The applicant in his application has sought Advance Ruling on the following question/clarification: Question 1: Whether mixing of scent (mixture of various perfumes and not jarda scent) in raw unmanufactured tobacco dust by the Applicant after procuring the same from various traders and its subsequent sale to customers on B to B and B to C basis, after ensuring packing from a third party, would change the character of unmanufactured tobacco to manufactured tobacco? Answer: Answer in Affirmative Question 2: Whether the processing of unmanufactured tobacco dust by add mixing the scent (mixture of various perfumes and not jarda scent) would change the character of unmanufactured tobacco to manufactured tobacco? Answer: Answer in Affirmative For Official Ruling Download PDF Given Below: