Hookah Supply Not Restaurant Service: West Bengal AAAR

In re Indian Wire Products Company (GST AAAR West Bengal) Issue: Whether serving of non-tobacco hookah / tobacco-based hookah in the restaurant along with food will be termed as supply of goods or services within the ambit of Clause 6(b) of Schedule II to the CGST Act and rate of tax thereof? Material Facts The appellant, a partnership firm operating the restaurant “Pappu Chaiwala” in West Bengal, proposed to serve both herbal (non-tobacco) and tobacco-based hookah along with food and beverages within its restaurant premises. It sought an advance ruling on: Whether serving tobacco...