Case LawAppeal Case No. 02/WBAAAR/APPEAL/2026

Indian Wire Products Company ., In re

Court:: Appellate Authority for Advance Ruling
Bench:: West Bengal
Date:: July 9, 2026
Type:: Advance Ruling
Members:: R. Srinivasa Naik, Khalid Aizaz Anwar

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Subject

Serving Hookah in Restaurant is Supply of Goods, Not Restaurant Service Taxable at 5%. AAR ruling upheld.

SupplyClassificationComposite SupplyPrincipal Supply

Summary

The appeal filed by M/s Indian Wire Products Company challenging the Advance Ruling by WBAAR has been dismissed . The Appellate Authority affirmed that serving tobacco-based or herbal hookah with food in a restaurant does not qualify as a "restaurant…

Judgement

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017” and the ‘SGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each…

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