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
GSTN Introduces New E-Invoicing Facility for Self-Invoices Under Reverse Charge MechanismHigh Court Directs Assessee to Avail Statutory RemediesUttarakhand Tax Department Detects Rs 2.5 Crore Tax Evasion at Ramnagar ResortGST Team Raid at Iron Trader’s Shop in Hathras Sparks Major Uproar as Traders Gather and Allegations of Assault Emerge
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
549My Recent Articles
- High Court Directs Assessee to Avail Statutory Remedies
- ITAT Quashes Reassessment as Section 148 Approval Was Obtained from PCIT Instead of Pr. CCIT
- ITAT Admits Additional Evidence Relating to Unexplained Cash Credits
- ITAT Directs CIT(A) to Condonе 315-Day Delay and Decide Income Tax Appeal on Merits
- ITAT Quashes Section 263 Revision as AO Had Examined Related-Party Payments Under Section 40A(2)(b)
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts