GST rate on Tobacco Leaves:  Tobacco leaves, even after sun curing, grading, or butting, retain their character as tobacco leaves and are covered by Tariff No. 240110, attracting GST at 5%; processes such as curing, grading, and butting do not alter the essential character of the leaves – In re: Om Jai Balajee Construction Pvt. Ltd. – West Bengal AAR (GST)

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