https://www.taxtmi.com/caselaws?id=415346 Herbal smokes marketed as cigarette-like products without tobacco or nicotine were held to fall outside HSN 3004 because they were not established as ayurvedic medicaments under the statutory scheme and Chapter 30 excludes preparations intended to assist smokers to stop smoking. Applying the General Rules for Interpretation and the relevant section and chapter notes, the product was classified under HSN 2402 as cigarettes of tobacco substitutes. The prescribed GST and compensation cess treatment therefore applied, namely 28% IGST on inter-state supply with compensation cess, and 14% CGST plus 14% SGST on intra-state supply with compensation cess. en-us Fri, 29 Oct 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415346 Herbal smokes marketed as cigarette-like products without tobacco or nicotine were held to fall outside HSN 3004 because they were not established as ayurvedic medicaments under the statutory scheme and Chapter 30 excludes preparations intended to assist smokers to stop smoking. Applying the General Rules for Interpretation and the relevant section and chapter notes, the product was classified under HSN 2402 as cigarettes of tobacco substitutes. The prescribed GST and compensation cess treatment therefore applied, namely 28% IGST on inter-state supply with compensation cess, and 14% CGST plus 14% SGST on intra-state supply with compensation cess. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415346