2025-VIL-57-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Classification of ‘sada tambaku pre-mixed with lime’ - Applicant contends that the product 'sada tambaku pre-mixed with lime' falls under HSN 2401 as unmanufactured tobacco – The Department is of the view that the process undertaken by the applicant amounts to manufacture and the product is classifiable under HSN 24039910 as 'chewing tobacco - without lime tube' - What will be the classification of the goods viz 'sada tambaku pre-mixed with lime' proposed to be manufactured & supplied by the applicant - HELD - The process undertaken by the applicant of mixing raw tobacco with lime paste in a mixer results in the emergence of a new product having a distinct name, character and use. As per the applicant's own submission, the tobacco leaves are never chewed/used directly but are mixed with lime and then consumed. The moment the tobacco is mixed with lime and subsequently supplied, it does not remain tobacco as such - the applicant's product 'sada tambaku pre-mixed with lime' falls within the ambit of 'chewing tobacco' and classifiable under HSN 24039910 - 'Chewing tobacco' – Ordered accordingly - Applicable rate of GST & compensation cess of the goods viz 'sada tambaku pre-mixed with lime' - HELD - Since the applicant's product 'sada tambaku pre-mixed with lime' is classified under HSN 24039910, it will be leviable to GST at the rate of 28% in terms of serial No. 15 of Schedule IV of the CGST Notification No. 1/2017-CT(Rate) dated 28.6.2017. Further, the Compensation cess will be leviable at the rate of 0.56R per unit in respect of the product with declared retail sale price or at the rate of 160% in respect of products other than goods covered under serial No. 26 of the Compensation Cess Notification No. 1/2017-Compensation Cess (Rate) dated 28.6.2017.
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