AAR : 'Dried Tobacco Leaves' constitute "unmanufactured tobacco" taxable at 28%, not 5% GST

Delhi AAR rules on classification of ‘Dried Tobacco Leaves’ and rate of GST applicable thereto; Holds that said goods / product which have undergone the process of curing (air-dry or sun-dry) after harvesting of tobacco leaves are “unmanufactured tobacco” covered under HSN Code 2401; However, they are not covered under Sr. No. 109 of Schedule I to Notification No. 1/2017-Central Tax (Rate) taxable at 5% GST, instead, are liable to 28% GST under Sr. No. 13 of Schedule ...