{"id":4675,"date":"2026-02-22T17:11:33","date_gmt":"2026-02-22T17:11:33","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4675"},"modified":"2026-02-22T17:11:35","modified_gmt":"2026-02-22T17:11:35","slug":"gst-aar-wb-ruling-dated-13-02-2026-gst-on-tobacco-leaves-fixed-at-5-as-curing-and-grading-do-not-change-character","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-wb-ruling-dated-13-02-2026-gst-on-tobacco-leaves-fixed-at-5-as-curing-and-grading-do-not-change-character\/","title":{"rendered":"GST, AAR WB Ruling Dated 13\/02\/2026 – GST on Tobacco Leaves fixed at 5% as Curing and Grading do not Change Character\u00a0"},"content":{"rendered":"\n

Case of Om Jai Balajee Construction Private Limited, AAR West Bengal Ruling Dated 13th<\/sup>\u00a0February 2025.<\/em>\u00a0AAR held that tobacco leaves, even after curing, grading, bundling or butting, continue to qualify as \u201ctobacco leaves\u201d so long as they are not stemmed or stripped, and therefore attract GST at 5%.<\/p>\n\n\n\n

(Link: AAR West Bengal Ruling Dated 13\/02\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Om Jai Balajee Construction Private Limited, AAR West Bengal Ruling Dated 13th\u00a0February 2025.\u00a0AAR held that tobacco leaves, even […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4675","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR WB Ruling Dated 13\/02\/2026 - 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