AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act :
The AAAR West Bengal was called upon to determine whether hookah supplied through a hookah apparatus could be treated as restaurant service under paragraph 6(b) of Schedule II to the CGST Act.
GST Not Applicable at Restaurant Service Rate on Tobacco or Herbal Hookah Served
Saima
Jul 21, 2026
Premium
AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act
The AAAR West Bengal was called upon to determine whether hookah supplied through a hookah apparatus could be treated as restaurant service under paragraph 6(b) of Schedule II to the CGST Act.
Also Read
57th GST Council Meeting: New Date Announced And Big GST Changes ExpectedOm Power Transmission Gets Favourable Tax Order, Rs 1.12 Crore ITC Allegation Dropped, No Tax or Penalty LiabilityRailway Contractor, Tent House Under GST Scanner After SIB Detects Rs 4.25 Crore Tax Evasion Near BLWHigh Court Holds Cinematographic Film Licensing Cannot Be Treated as IT Software Merely Because Content Is Delivered Digitally
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
462My Recent Articles
- High Court Holds Cinematographic Film Licensing Cannot Be Treated as IT Software Merely Because Content Is Delivered Digitally
- High Court Held Circular Clarifying Duty-Free Import of Inputs by 100% EOU Settles Dispute
- High Court Remands GST Refund Matter for Fresh Decision After Authority Failed to Give Reasons
- High Court Holds Writ Jurisdiction Cannot Replace Statutory Appeal Where GST Dispute Requires Factual Examination
- High Court Quashes GST Registration Cancellation Order for Non-Application of Mind
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts