GST ON TOBACCO

This query is : Resolved

Chirag H. Thakkar (Querist)
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04 May 2023 A person purchase Raw tobacco from Agriclturist through Commission Agent. Agent Sent goods via Delivery challan on his letter head mentioning Name of Agriculturists & Quantity. E-way bill for inward supply generated on the name of Agent.

Agent seprately generating his invoice for commission.

Total Payment is being made to the agent.

Purchaser paying 5% under RCM and at the time of supply 28%

Is it the right treatment?

Kindly guide with provisions.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 May 2023 Yes it's the right treatment.

See the link for more details.
https://cleartax.in/s/chapter-24-tobacco-manufactured-substitutes-gst-rate-hsn-code