AAR, Sada Tambaku pre-mixed with Lime classifiable under HSN 24039910, taxable at 28% GST: Case of Zen Tobacco Private Limited, AAR Gujarat Dated 30th April 2025. AAR concluded that mixing tobacco with lime paste in a mixer results in the emergence of a new product – tobacco mixed with lime – which possesses a distinct name, character (chewable), and use (direct consumption). This transformation, making it ready for end use where the original form was not, was held to constitute ‘manufacture’ under the GST law. It ruled that the goods i.e. ‘sada tambaku’ pre-mixed with lime’ is leviable to GST at the rate of 28% in terms of serial No. 15 of Schedule IV of notification No. 1/2017 dated 28th June 2017 and applicable compensation cess. The product is classifiable under HSN 24039910.