https://www.taxtmi.com/forum/issue?id=115439 Classification of hookah supply as either a composite supply (accessory to restaurant service) or a separate sale of tobacco goods controls the applicable tax rate, cess treatment and ITC consequences. If accessory to on site restaurant service, the principal supply rate applies and input tax credit is not claimed; if supplied as goods-particularly branded or tobacco containing products-higher tax and compensation cess apply. Factual elements such as mode of supply, ownership transfer, composition testing and invoicing determine the correct tax treatment. en-us Thu, 19 Sep 2019 20:38:59 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115439 Classification of hookah supply as either a composite supply (accessory to restaurant service) or a separate sale of tobacco goods controls the applicable tax rate, cess treatment and ITC consequences. If accessory to on site restaurant service, the principal supply rate applies and input tax credit is not claimed; if supplied as goods-particularly branded or tobacco containing products-higher tax and compensation cess apply. Factual elements such as mode of supply, ownership transfer, composition testing and invoicing determine the correct tax treatment. Discussion-Forum GST Thu, 19 Sep 2019 20:38:59 +0530 https://www.taxtmi.com/forum/issue?id=115439