what is unmanufactured tobacco Buyer and supplier of un-manufactured products GST Rate on tobacco leaves
GST Rate on tobacco leaves procured at auction platforms or from farmers Processed Tobacco Leaves Cut Rag, Pipe Cut, Threshed, Hand Strps, and Manufactured Tobacco Leaf. Same tobacco. Same process. Still, GST called it manufacture. For years, repacking crushed tobacco was treated as unmanufactured tobacco under excise. GST changed the lens. The Gujarat High Court held that under Tobacco Leaf Harvesting, Curing, and Fermenting CBIC Exempts Excise Duty on Unbranded, Non Retail Unmanufactured Tobacco and Refuse, Retains 18% Levy on Others [Read Notification]
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