M/S. KOTHIWALE TOBACCO TRADING COMPANY

Permission for withdrawal of Advance Ruling application – Classification of goods – rate of GST – tobacco leaves procured directly from farmers, which are dried and crushed before selling by the farmers – HELD THAT:- The application filed by the Applicant for advance ruling is disposed off as withdrawn.

No.- KAR ADRG 39/2020

Dated.- July 30, 2020

DR. RAVI PRASAD M.P. AND SRI MASHHOOD UR REHMAN FAROOQUI

Represented By: Not Applicable

ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017

1. M/s. Kothiwale Tobacco Trading Company, # 1097, Kothiwale Building, Guruwar Peth, Nipani, Belagavi-591237, Karnataka, having GSTIN number 29AABFK8679G1ZS, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act.

2. The applicant is a partnership firm, engaged in supply of tobacco, tobacco leaves and tobacco mixture, which are used in manufacture of biris. They purchase raw tobacco leaves from various farmers, store the same in their godown situated at Nipani, Karnataka and supply the same. In view of the above, applicant seeks advance ruling, with regard to classification of Tobacco Leaves & GST rate thereon, in respect of the following question:

What is the classification and GST rate applicable on tobacco leaves procured directly from farmers, which are dried and crushed before selling by the farmers?

3. The applicant had been given an opportunity of hearing on 28.07.2020. However, the applicant vide their e-mail letter dated 28.07.2020, requested this authority to permit them to withdraw their application for advance ruling, quoting the restrictions put by the Government, for travel, on account of pandemic situation created by COVID 19.

4. In view of the above, we pass the following

RULING

The application filed by the Applicant for advance ruling is disposed off as withdrawn.

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