Appellate Authority for Advance Ruling, West Bengal10 July 2026

Indian Wire Products Company, In re

For revenue

APPEAL CASE NO. 02/WBAAAR/APPEAL/2026

The ruling in brief

Supply of tobacco based hookah flavours as well as herbal (non-tobacco- based) hookah flavours through a hookah apparatus in a restaurant does not fall within ambit of paragraph 6(b) of Schedule II to GST Acts merely because such supplies are made in conjunction with food, beverages and other restaurant facilities; consequently, such supplies are not classifiable as restaurant service under Notification No. 11/2017-Central Tax (Rate) but are to be treated as supplies of goods and taxed in accordance with applicable classification and relevant rate notifications

Provisions considered

Section 9, read with Sections 7 and 8, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Om Jai Balajee Construction (P.) Ltd., In re

Where assessee traded in sun-cured tobacco leaves procured from farmers and supplied them as such after grading, bundling, and butting, with no process altering leaf character, such supplies remained tobacco leaves under Heading 2401, regardless of curing stage, and were classifiable as tobacco leaves attracting 2.5 per cent CGST and 2.5 per cent SGST

CGST S.9

Indian Wire Products Company, In re

The ruling in brief

Provisions considered

Indian Wire Products Company, In re

The ruling in brief

Provisions considered

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Navya Electric Vehicle (P.) Ltd., In re

Om Jai Balajee Construction (P.) Ltd., In re

Read the full analysis