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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