High Court of Madras1 June 2026

Renganathan & Sons v. Assistant Commissioner of GST & Central Excise

For assessee

W.P.(MD) NO. 26461 OF 2025

The ruling in brief

Where petitioner, a tobacco trader, only sprinkled jaggery water, shade dried and bulked raw tobacco without altering its essential character, such activity did not amount to manufacture and product remained unmanufactured tobacco classifiable under CETH 2401 20 90, not under 2403 99 10 or 2403 99 90; thus, higher cess was not applicable

Provisions considered

CGST S.9

Section 9 of Central Goods and Services Tax Act, 2017/Tamil Nadu 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.

The ruling in brief

Related rulings

GSTAT Hyderabad20 Aug 2026

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Sri Parameshwara Bricks v. State Tax Officer

Where brick manufacturer under composition scheme exceeded aggregate turnover threshold during year as determined after excluding typographical errors, composition option ceased from date turnover limit was crossed and liability to pay tax at regular rate arose only on supplies made after such date with due credit for composition tax already paid, requiring no interference in figures so determined. GST: Where assessee composition taxpayer issued invoices without separate GST and department confirmed differential tax after audit, section 10(4) barred separate tax collection so invoices reflected total consideration inclusive of tax, requiring computation of differential tax on cum-tax basis under Rule 35, with benefit extended even if not specifically claimed and differential tax, interest and penalty to be recomputed accordingly

AAAR West Bengal10 Jul 2026

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Indian Wire Products Company, In re

Supply of tobacco based hookah flavours as well as herbal (non-tobacco- based) hookah flavours through a hookah apparatus in a restaurant does not fall within ambit of paragraph 6(b) of Schedule II to GST Acts merely because such supplies are made in conjunction with food, beverages and other restaurant facilities; consequently, such supplies are not classifiable as restaurant service under Notification No. 11/2017-Central Tax (Rate) but are to be treated as supplies of goods and taxed in accordance with applicable classification and relevant rate notifications

AAAR West Bengal2 Jul 2026

For assessee

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

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

CGST S.9

Related rulings

GSTAT Hyderabad20 Aug 2026

For revenue

CGST S.9

Renganathan & Sons v. Assistant Commissioner of GST & Central Excise

The ruling in brief

Provisions considered

Renganathan & Sons v. Assistant Commissioner of GST & Central Excise

The ruling in brief

Provisions considered

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

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

Read the full analysis