AAAR West Bengal
For assessee
Appellate AAR
Rulings of the Appellate Authority for Advance Ruling, West Bengal, newest first.
1 ruling found
AAAR West Bengal
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