GST on Gudakhu, a tobacco product in paste form used as a Tooth paste

In re M/s Prabhat Gudakhu factory (GST AAR ODISHA) In the scheme of classification of tobacco product for the purpose of assigning HSN Code under tariff sub-heading 2403 11, only water pipe tobacco intended for smoking in a water pipe are included and not any other form of tobacco. As explained above, the applicant is engaged in the manufacture of gudakhu in paste form only which is used only as a tooth paste and never used for smoking in a water pipe. As a result, it can never be classified under tariff sub-heading 2403 11. As per the scheme of classification, tariff sub-heading 2403 99 is a ...