{"id":519,"date":"2025-05-22T09:47:22","date_gmt":"2025-05-22T09:47:22","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=519"},"modified":"2025-05-22T09:47:23","modified_gmt":"2025-05-22T09:47:23","slug":"aar-gujarat-ruling-dated-30-04-2025","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/22\/aar-gujarat-ruling-dated-30-04-2025\/","title":{"rendered":"AAR Gujarat Ruling Dated 30\/04\/2025"},"content":{"rendered":"\n<p><strong>AAR, Sada Tambaku pre-mixed with Lime classifiable under HSN 24039910, taxable at 28% GST:<\/strong>&nbsp;<em>Case of Zen Tobacco Private Limited, AAR Gujarat Dated 30<sup>th<\/sup>&nbsp;April 2025.<\/em>&nbsp;AAR&nbsp;concluded that mixing tobacco with lime paste in a mixer results in the emergence of a new product \u2013 tobacco mixed with lime \u2013 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 \u2018manufacture\u2019 under the GST law. It ruled that the goods i.e. \u2018sada tambaku\u2019 pre-mixed with lime\u2019 is leviable to GST at the rate of 28% in terms of serial No. 15 of Schedule IV of notification No. 1\/2017 dated 28<sup>th<\/sup>&nbsp;June 2017 and applicable compensation cess. The product is classifiable under HSN 24039910.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1-70E76OUOcjr7ybx6av9zrxecc4C2GmJ\/view?usp=sharing\"><em>(Link: AAR Gujarat Ruling Dated 30\/04\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR, Sada Tambaku pre-mixed with Lime classifiable under HSN 24039910, taxable at 28% GST:&nbsp;Case of Zen Tobacco Private Limited, AAR [&hellip;]<\/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":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-519","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AAR Gujarat Ruling Dated 30\/04\/2025 - Bhatia Bhola &amp; 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