Indian Wire Products Company ., In re
Date: February 26, 2026
Subject Matter
Serving Tobacco or Non-Tobacco Hookah in Restaurants Constitutes Supply of Goods, Not Restaurant Service
Summary
The Authority for Advance Ruling held that serving hookah (whether tobacco or non-tobacco based) in a restaurant along with food is not a composite supply of restaurant services under Clause 6(b) of Schedule II to the CGST Act. The Authority ruled th…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specif…