Appellate Authority for Advance Ruling, West Bengal2 July 2026

Om Jai Balajee Construction (P.) Ltd., In re

For assessee

APPEAL CASE NO. 03/WBAAAR/APPEAL/2026

The ruling in brief

Where assessee traded in sun-cured tobacco leaves procured from farmers and supplied them as such after grading, bundling, and butting, with no process altering leaf character, such supplies remained tobacco leaves under Heading 2401, regardless of curing stage, and were classifiable as tobacco leaves attracting 2.5 per cent CGST and 2.5 per cent SGST

Provisions considered

CGST S.9

Section 9 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

GSTAT Hyderabad20 Aug 2026

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Sri Parameshwara Bricks v. State Tax Officer

Where brick manufacturer under composition scheme exceeded aggregate turnover threshold during year as determined after excluding typographical errors, composition option ceased from date turnover limit was crossed and liability to pay tax at regular rate arose only on supplies made after such date with due credit for composition tax already paid, requiring no interference in figures so determined. GST: Where assessee composition taxpayer issued invoices without separate GST and department confirmed differential tax after audit, section 10(4) barred separate tax collection so invoices reflected total consideration inclusive of tax, requiring computation of differential tax on cum-tax basis under Rule 35, with benefit extended even if not specifically claimed and differential tax, interest and penalty to be recomputed accordingly

AAAR West Bengal10 Jul 2026

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Indian Wire Products Company, In re

Supply of tobacco based hookah flavours as well as herbal (non-tobacco- based) hookah flavours through a hookah apparatus in a restaurant does not fall within ambit of paragraph 6(b) of Schedule II to GST Acts merely because such supplies are made in conjunction with food, beverages and other restaurant facilities; consequently, such supplies are not classifiable as restaurant service under Notification No. 11/2017-Central Tax (Rate) but are to be treated as supplies of goods and taxed in accordance with applicable classification and relevant rate notifications

AAAR West Bengal2 Jul 2026

For revenue

Navya Electric Vehicle (P.) Ltd., In re

CKD/SKD supplies of e-rickshaw components could qualify for classification as complete electrically operated vehicles under Rule 2(a) of General Rules for Interpretation only where all essential components were supplied together as an identifiable kit and contemporaneous records consistently established CKD/SKD supply; absent such evidence, goods were classifiable as parts

CGST S.9

Related rulings

GSTAT Hyderabad20 Aug 2026

For revenue

CGST S.9

Om Jai Balajee Construction (P.) Ltd., In re

The ruling in brief

Provisions considered

Om Jai Balajee Construction (P.) Ltd., In re

The ruling in brief

Provisions considered

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Navya Electric Vehicle (P.) Ltd., In re

Read the full analysis