Current GST Rate on Tendu Leaves
Current GST Rate on Tendu Leaves Particular Details Product Bidi wrapper leaves (Tendu leaves) HSN Code 1404 90 10 Current GST rate 5% Intra-State supply CGST 2.5% + SGST 2.5% Inter-State supply IGST 5% Effective from 22 September 2025 Earlier rate 18% RCM applicability: If an agriculturist supplies tendu leaves to a GST-registered person , the registered purchaser must pay 5% GST under Reverse Charge Mechanism (RCM) . A registered trader’s subsequent sale normally attracts 5% under forward charge . The rate was reduced from 18% to 5% pursuant to the 56th GST Council decisions and Notification No. 9/2025–Central Tax (Rate). Official PIB GST FAQs