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2019 (10) TMI 1015 - AAR - GSTClassification of goods - rate of tax - Tobacco leaves - whether the commodity in question is covered under entry no. 109 of Schedule I of Notification No. 1/2017 -Central Tax (Rate) dated 28.06.2017 or Entry No. 13 of Schedule IV of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017? HELD THAT:- The product the applicant is dealing with is undoubtedly a sun-cured country tobacco which is covered under tariff heading 2401 10 20. The commodity is not tobacco leaves which are raw, but cured tobacco and hence are covered under entry no. 13 of Schedule IV of Notification No. 1/2017 - Central Tax (Rate) dared 28.06.2017 attracting a tax of 14% under the CGST Act and similarly attracting a tax of 14% under SGST Act. Applicability of Notification No.4 /2017 - Central Tax (Rate) dated 28.06.2017 - HELD THAT:- Since the goods in question are not tobacco leaves and hence are not covered under entry no. 109 of Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 and hence is not liable to reverse charge. Further the applicant is not purchasing the same from agriculturists and hence on this account also, he is not covered under this notification.
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