Classification of Goods — The petitioner filed an application for advance ruling on the following:

01. What is the HSN code applicable to sun-cured “Tobaco leaves” Known in Kerala as purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala?

02. What is the rate of tax applicable to “Kannipukayila” of the description mentioned in the first question? It is 5% (CGST + KGST) classifiable under Serial No. 109 of the Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28-06-2017 or 28% classifiable under Serial No. 13 of Schedule IV of the said notification?

03. Is It permissible in law to charge a lump-sum price in the invoice without mentioning the quantum of GST?

04. If so, How the liability to GSR would be determined i.e., Will it be on the lump-sum price or after deduction of the notional GST deemed to be included in the lump-sum price?

05. What are the penal consequences applicable to the applicant in case the applicant pays 5% but ultimately the liability is confirmed at 28%?

Held that—
1) Sun-cured tobacco leaves comes under the HSN Code 2401.

2) Tobacco leaves is falling under heading no.2401 are subject to 5% GST

3) As per Rule 46 of SGST Kerala Rules, tax invoice issued by a registered person shall contain the particulars of amount of tax charged in respect of taxable goods or services.

4) Tax to be collected on the taxable value of the supply of goods or services.

5) penal consequences will be as per the provisions of law for the time being in force.—Suresh. G. M/S. Govind Traders, In Re… [2019] 10 TAXLOK.COM 042 (AAR-Kerala)