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

Last update on Jul 21, 2026

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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.

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Saima

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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.