Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Hookah flavours supplied through a hookah apparatus in a restaurant are described as falling outside "restaurant service" under paragraph 6(b) of Schedule II to the GST Acts. The expression "food or any other article for human consumption or any drink" is analysed using common parlance, ejusdem generis and noscitur a sociis: hookah is consumed by inhalation and is not food, drink, or an article of the same class. Composite supply provisions determine tax liability only after the relevant supply category is established and cannot expand the statutory scope of restaurant service. Rate notifications likewise cannot enlarge that scope. Such supplies are treated as goods and taxed under their applicable classification and rate notifications.
Hookah flavours supplied through a hookah apparatus in a restaurant are described as falling outside "restaurant service" under paragraph 6(b) of Schedule II to the GST Acts. The expression "food or any other article for human consumption or any drink" is analysed using common parlance, ejusdem generis and noscitur a sociis: hookah is consumed by inhalation and is not food, drink, or an article of the same class. Composite supply provisions determine tax liability only after the relevant supply category is established and cannot expand the statutory scope of restaurant service. Rate notifications likewise cannot enlarge that scope. Such supplies are treated as goods and taxed under their applicable classification and rate notifications.
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