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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Classification of goods - Chewing tobacco with the brand name ...

GST

October 20, 2020

Classification of goods - Chewing tobacco with the brand name “Kavi cut tobacco” - it is evident that the raw material undergoes a set of processes and emerges as a distinct product which makes it marketable/consumable for the chewing needs. - Once it is held that the product is ‘Manufactured Chewing tobacco’, the classification of the product is under CTH 2403 9910 which specifies ‘Chewing Tobacco’ - AAAR

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