M/s. JCP Agro Process P Ltd

(i) Whether for the purchase of raw tobacco from farmer [including naturally broken tobacco known as ‘tobacco leaves or tobacco bhukko’] is covered under reverse charge mechanism?

(ii) What would be the rate of tax in case of coating process is done on unmanufactured tobacco. If the applicant carried out the process of coating on the tobacco belonging to other person [job work basis] whether registered or otherwise.