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The working group rated outcomes according to GRADE.21 Outcomes rated as critical or important by focus group participants (described below) and working group members were considered during guideline development

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28% GST Plus Compensation Cess Made Applicable on Chewing Tobacco: AAR Holds Mixing Lime is GST Taxable as Manufacture [Read Order] AAR has held that sada tambaku pre-mixed with lime is not unmanufactured tobacco but classifiable as chewing tobacco under HSN 24039910, since mixing lime amounts to manufacture, thereby liable to GST at 28% In recent, the Gujarat Authority for Advance Ruling (AAR) held that sada tambaku pre-mixed with lime amounts to chewing tobacco and not unmanufactured tobacco. The decision settles the dispute over whether the process of mixing lime with raw tobacco is sufficient to bring the product under the category of manufacture

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