HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION

[Sadanand Bulbule]

Dear all

Plz refer Issue ID No. 118434 -- HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH.

Affirmed in the following AAR.

2026 (3) TMI 186 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL - In Re: M/s. Indian Wire Products Company

[KASTURI SETHI]

Sh.Sadanand Bulbule Ji,

Sir, Heartiest congratulations to you. Your views stand ratified by the Advance Ruling Authority. It is victory of your original thoughts, your knowledge on the issue and interpretation and analysis. Kudos to you !

[Sadanand Bulbule]

Dear Sir ji

Thank you very much, Sir. I am truly grateful for your kind words and encouragement. Whatever little understanding I have on the subject is largely shaped by the guidance and insights received from learned seniors like you. The favourable ruling is indeed reassuring, but I consider it more as a collective intellectual exercise rather than a personal achievement.

Once again, my sincere thanks for your generous appreciation.

Warm regards

AI Summary

Classification of hookah under GST affirmed by advance ruling, endorsing the contributor's original tax analysis and treatment. Classification of hookah under the Goods and Services Tax as food or other article for human consumption was queried and an Authority for Advance Ruling (2026 (3) TMI 186) affirmed the original analytical position advanced by the contributor, thereby ratifying that interpretative conclusion on tax classification.