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Other jurisdictions around the country have made the change, including New York and San Francisco

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The briefs of the case and rulings thereon are summarized hereunder Applicability of GST on tobacco purchased from the farmers GST applicability on tobacco purchased from the farmers is summarized hereunder Thus, with a view to somewhat relieve the farmers/ agriculturist from the tax compliances, GST is made applicable on the registered purchaser of the tobacco leaves under reverse charge mechanism