Case Law Details
Case Name : In re Aorom Herbotech (GST AAAR Gujarat)
Related Assessment Year :
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In re Aorom Herbotech (GST AAAR Gujarat)
In the case of In re Aorom Herbotech, the Gujarat Appellate Authority for Advance Ruling (AAAR) addressed whether the appellant’s herbal cigarettes qualify as “medicinal cigarettes.” Aorom Herbotech argued that their product is rooted in Ayurvedic principles and cures diseases under the Ayurvedic practice of Dhoompana. However, the appellant failed to substantiate their claims with authoritative Ayurvedic texts or relevant manufacturing licenses. The Gujarat Authority for Advance Ruling (GAAR) had earlier concluded that the product cou...
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