https://www.taxtmi.com/article/detailed?id=8376 The dispute is whether gudakhu is water-pipe smoking tobacco under subheading 2403 11 10 or an 'other' tobacco product under 2403 99 90. The Authority found that the paste form sold for topical oral application lacks the essential character and intended use of water-pipe tobacco as defined in the chapter notes. Consequently, classification aligns with the residual 'other' tobacco category based on composition, form and functional utility; liability for National Calamity Contingent Duty falls under Central Excise and is outside the GST advance ruling jurisdiction. en-us Thu, 14 Feb 2019 06:08:56 +0530 Thu, 14 Feb 2019 06:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8376 The dispute is whether gudakhu is water-pipe smoking tobacco under subheading 2403 11 10 or an 'other' tobacco product under 2403 99 90. The Authority found that the paste form sold for topical oral application lacks the essential character and intended use of water-pipe tobacco as defined in the chapter notes. Consequently, classification aligns with the residual 'other' tobacco category based on composition, form and functional utility; liability for National Calamity Contingent Duty falls under Central Excise and is outside the GST advance ruling jurisdiction. Articles Goods and Services Tax - GST Thu, 14 Feb 2019 06:08:56 +0530 https://www.taxtmi.com/article/detailed?id=8376