Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
The note addresses classification and tax treatment of hookah served within restaurant premises, applying ejusdem generis to read "any other article for human consumption" as limited to substances ingested via the alimentary canal; smoke inhaled from hookah therefore falls outside the food/drink concept. It concludes hookah supplies constitute a composite supply whose principal element is the goods used for smoking, so the transaction is treated as supply of goods under the principal-supply rule. Consequent effects: food continues to be taxed as restaurant service at the concessional rate, tobacco-based hookah is taxed under tobacco product classification, and described non-tobacco smoking preparations are taxed as goods under their appropriate HSN classification.
The note addresses classification and tax treatment of hookah served within restaurant premises, applying ejusdem generis to read "any other article for human consumption" as limited to substances ingested via the alimentary canal; smoke inhaled from hookah therefore falls outside the food/drink concept. It concludes hookah supplies constitute a composite supply whose principal element is the goods used for smoking, so the transaction is treated as supply of goods under the principal-supply rule. Consequent effects: food continues to be taxed as restaurant service at the concessional rate, tobacco-based hookah is taxed under tobacco product classification, and described non-tobacco smoking preparations are taxed as goods under their appropriate HSN classification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
