{"id":75052,"date":"2026-02-20T13:00:25","date_gmt":"2026-02-20T07:30:25","guid":{"rendered":""},"modified":"2026-02-20T13:00:25","modified_gmt":"2026-02-20T07:30:25","slug":"tobacco-leaves-retain-character-after-curing-grading-or-butting-so-they-qualify-for-concessional-gst-classification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75052","title":{"rendered":"Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification."},"content":{"rendered":"<p>Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.<br \/>Case-Laws<br \/>GST<br \/>Cured, graded or butted tobacco leaves retain the essential character of tobacco leaves and therefore fall under tariff heading 240110 as &#39;tobacco, not stemmed or stripped&#39;. 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97051\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75052","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75052","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75052"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75052\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}