Aorom Herbotech ., In re
Date: December 29, 2024
Subject Matter
Aorom Herbotech’s herbal cigarettes (Aorom Herbal Smokes) are not medicinal products
Summary
The case centers on an appeal filed by M/s. Aorom Herbotech against an Advance Ruling by the Gujarat Authority for Advance Ruling (GAAR), concerning their product, "Aorom Herbal Smokes". The appellant claims their product is a herbal smoking alternat…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) arc part materia and have the same provisions in like matter and differ from each…