TaxTMI 
TaxTMI 
Dear all
Plz refer Issue ID No. 118434 -- HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH.
Affirmed in the following AAR.
HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION
05 Mar 2026 
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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. (AI Summary)
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. (AI Summary)