https://www.taxtmi.com/highlights?id=60757 Determination of the liability to pay Tax - Sales of Aorom Herbal Smokes (regular flavour) - The subject goods find their specific description as ‘cigarettes of tobacco substitutes’ at HSN 20029010. The Explanatory notes to HSN have guidance value to classify goods. The Explanatory Notes [ page IV-24-I] to Chapter 24 specifies that this Chapter covers not only unmanufactured and manufactured tobacco but also manufactured tobacco substitutes which do not contain tobacco. - AAR en-us Fri, 03 Dec 2021 12:37:20 +0530 Fri, 03 Dec 2021 12:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60757 Determination of the liability to pay Tax - Sales of Aorom Herbal Smokes (regular flavour) - The subject goods find their specific description as ‘cigarettes of tobacco substitutes’ at HSN 20029010. The Explanatory notes to HSN have guidance value to classify goods. The Explanatory Notes [ page IV-24-I] to Chapter 24 specifies that this Chapter covers not only unmanufactured and manufactured tobacco but also manufactured tobacco substitutes which do not contain tobacco. - AAR Highlights GST Fri, 03 Dec 2021 12:37:20 +0530 https://www.taxtmi.com/highlights?id=60757