Rate of Tax — The applicant engages in the activities of purchase of the cured tobacco leaves brought by tobacco farmers at the Tobacco Auction Platforms; Purchase of the tobacco leaves from other dealers and sell them to the clients within India and overseas; Threshing and re-drying of the tobacco leaves in their threshing premises and selling them; Engaging in threshing and re-drying of tobacco leaves on job work basis for other traders or manufacturers. The Applicant sought Advance ruling on the various questions including that what will be the applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading? The Authority ruled out that 5% GST applicable if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading. — M.L. Agro Products Private Limited, In Re… [2019] 10 TAXLOK.COM 128 (AAR-AP)