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

[Sadanand Bulbule]

2026 (7) TMI 1249 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL - In Re: M/s. Indian Wire Products Company.

AI Summary

GST classification of hookah as food or an article for human consumption was addressed through advance-ruling proceedings.
GST classification of hookah was considered on the question whether it is food or another article for human consumption. The discussion notes an advance ruling affirming the view on this classification issue and refers to a subsequent appellate advance-ruling matter concerning the same subject.