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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Hookah classification under GST raises whether it qualifies as food or another article for human consumption.
GST classification of hookah concerns whether it falls within food or other article for human consumption. West Bengal advance-ruling and appellate advance-ruling proceedings are invoked in support of that proposition. Comparative reasoning relies on a chewing-gum classification dispute, where the common parlance test distinguished sweets and sweetmeats from residuary goods; the same analogy is proposed for hookah. (AI Summary)
GST classification of hookah concerns whether it falls within food or other article for human consumption. West Bengal advance-ruling and appellate advance-ruling proceedings are invoked in support of that proposition. Comparative reasoning relies on a chewing-gum classification dispute, where the common parlance test distinguished sweets and sweetmeats from residuary goods; the same analogy is proposed for hookah. (AI Summary)
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