9911796707
TMI Blog2019 (10) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under Section 97 of the CGST Act, 2017 & KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is an unregistered dealer engaged in trading of tobacco leaves, He procures the same from wholesalers and sells it in the retail market. The applicant has sought advance ruling in respect of the following question: Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco; tobacco refuse (other than tobacco leaves} (other than bearing brand name) Unmanufactured tobacco (without Lime tube)-bearing a brand name Unmanufactured tobacco (with lime tube)-bearing brand name other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s apprehensive of conducting trade in view of the confusion as regard to the rate of tax and the liability that could arise in case the lower rate is applied. 4. Regarding the applicant's interpretation of law or facts, the applicant submits that it is his considered opinion that 5% GST is applicable only on reverse charge for the first transaction between the grower/ agriculturist/ cultivator and the first purchaser and is termed as "raw tobacco". He further submits that he would like to know the right classification of the material in question such that he can get registered under the Act and start trading in the material. He stated that while registering under GST on the GST portal, the 5% forward charge rate does not reflect. PERSONAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... un cured tobacco leaves and is covered under the heading 2401 10 20. The process was examined and found, to which the applicant also agrees, that the goods are cured once and hence are no longer plain tobacco leaves. The goods undergo the process of curing and hence are rightly covered under tariff heading 2401 10 20. 6.4 The issue before the Authority to decide is 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. The issue is examined and observed that the product the applicant is dealing with is undoubtedly a sun-cured country tobacco which is covere ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
