'Kandi Ravo' a tobacco waste to be classified under tariff entry 24013000

Last updated: 22 July 2023
Quick Summary
The Gujarat Advance Ruling Authority has ruled that 'Kandi Ravo', a product made from crushed tobacco refuse mixed with clay and water, should be classified under tariff entry 24013000. This classification means the supply of 'Kandi Ravo' attracts a 28% Goods and Services Tax (GST). The ruling clarified that the process of making 'Kandi Ravo' does not constitute 'manufacture' as defined by the CGST Act.

Court :
AAR, Gujarat

Brief :
The AAR, Gujarat, in the matter of Devendrakumar Rambhai Patel [Advance Ruling no. CUJ/GA ANN2O23/21 dated June 12, 2023] ruled that ‘Kandi Ravo’ the unmanufactured tobacco, made by crushing tobacco refuse and mixing it with natural clay & water is appropriately classifiable under tariff entry 24013000 and the assessee is liable to pay 28% GST on supply of such goods.

Citation :
Advance Ruling no. CUJ/GA ANN2O23/21 dated June 12, 2023

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1999
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3499
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Bimal Jain
Published in GST
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