Case Laws

1994(02)LCX0073: Lachhman Dass Behari Lal: Snuff of tobacco is classifiable under sub-heading 2404 60.

1991(04)LCX0009: Ravindra & Co.: Tobacco is classifiable under  sub-heading 2404 41.

Advance Rulings

2019(03)LCX0150(AAR): Suresh. G.: Sun-cured tobacco leaves comes under 2401 taxable @ 5% vide N/N 01/2017 CT(R). As per Rule 46, tax invoice issued by a registered person shall contain the particulars of amount of tax charged in respect of taxable goods or services.

2019(09)LCX0199(AAR): Sringeri Yogis Pai: Tobacco leaves classifiable under 2401 10 20 taxable @ 28% vide entry 13 of Schedule IV of N/N 1/2017-CT(R) but not covered under N/N 4/2017 CT(R) hence not liable under RCM

2020(07)LCX0130(AAR): Jainish Anantkumar Patel: Delivery of Grated Supari, Lime and Tobacco in a single transparent plastic pouch to the customers will be considered as a ‘composite supply of goods’ as per the definition under Section 2(30) of the CGST Act, 2017 with the principal supply of ‘Chewing Tobacco’ falling under Tariff item 24039910 taxable @28% vide Sr.No.15 of Schedule-IV of the N/N 01/2017-CT(R) and compensation cess of 160% vide Sr.No.26 of N/N 01/2017- Compensation Cess (Rate) and National Calamity Contingent Duty (NCCD) of 10% is leviable on chewing tobacco as per the Seventh Schedule to the Finance Act, 2001.