Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.

Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.Case-LawsGSTCured, graded or butted tobacco leaves retain the essential character of tobacco leaves and therefore fall under tariff headi

Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.
Case-Laws
GST
Cured, graded or butted tobacco leaves retain the essential character of tobacco leaves and therefore fall under tariff heading 240110 as 'tobacco, not stemmed or stripped'. Curing, grading and removal of butts are treated as non transformative physical operations that do not convert leaves into stemmed/stripped tobacco; accordingly such supplies qualify f

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