AAR : Sun-cured tobacco leaves merits classification under HSN 2401, taxable at 5%

Kerala AAR holds that sun-cured “Tobacco leaves” known as “Kannipukayila” only used for chewing is classifiable under HSN Code 2401 liable to 5% GST (2.5% CGST + 2.5% SGST) vide Notification No. 01/2017-Central Tax(Rate); Further referring to Rule 46 of SGST Kerala Rules, holds that tax invoice issued by a registered person shall contain the particulars of amount of tax charged in respect of taxable goods and services; Clarifies that tax shall be collected on taxable ...