Appellate Authority for Advance Ruling, West Bengal2 July 2026

Om Jai Balajee Construction (P.) Ltd., In re

For assessee

APPEAL CASE NO. 03/WBAAAR/APPEAL/2026

The ruling in brief

Where assessee traded in sun-cured tobacco leaves procured from farmers and supplied them as such after grading, bundling, and butting, with no process altering leaf character, such supplies remained tobacco leaves under Heading 2401, regardless of curing stage, and were classifiable as tobacco leaves attracting 2.5 per cent CGST and 2.5 per cent SGST

Provisions considered

CGST S.9

Section 9 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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CGST S.9

Related rulings

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Om Jai Balajee Construction (P.) Ltd., In re

The ruling in brief

Provisions considered

Om Jai Balajee Construction (P.) Ltd., In re

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Navya Electric Vehicle (P.) Ltd., In re

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Navya Electric Vehicle (P.) Ltd., In re