Raula Gundi to be considered as chewing tobacco (without lime tube) which attracts 28% GST and 160% Compensation Cess
Last updated: 28 December 2022
Court :
AAR, Odisha
Brief :
The AAR, Odisha in Das & Sons [Order No. 03/ODISHA-AAR/2022-23, dated November 22, 2022] has held that 'Raula Gundi' is nothing but chewing tobacco (without lime tube) therefore, will be covered under HSN Code '2403 9910' and will attract 28% Goods and Services Tax ("GST") and 160% Compensation cess.
Citation :
Order No. 03/ODISHA-AAR/2022-23, dated November 22, 2022
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Bimal Jain
Published in GST
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