In re Das & Sons (GST AAR Odisha) 5.1 Q. 1 What is the HSN Code of ‘Raula Gundi’ ( Final product of the Applicant)? Ans: The final product of the Applicant under the brand name ‘Raula Gundi’ is nothing but “Chewing Tobacco (without lime tube)” as discussed in the foregoing para 4.5 and the HSN Code is ‘2403 9910’. 5.2 Q.2 What is the applicable rate of tax and Cess of the product? Ans:- The applicable rate of GST on the product is 28% (14% CGST + 14% SGST). The said product also appears at Sl.No.26 of Notification No.01/2017-Compensalion Cess (Rate) dated 28.06.2017 issued under the CGST Act, 2017 under which Compensation Cess of 160% is leviable on it. FULL TEXT OF THE ORDER OF AUTHORITY FO... [Read more]