https://www.taxtmi.com/forum/issue?id=118434 The core legal issue is whether provision of hookah in restaurants is to be taxed as a supply of tobacco goods (HSN 2403.11.10 attracting the higher GST rate and cess) or as a composite supply treated as a restaurant service under Schedule II, thereby attracting the concessional restaurant tax. Resolution turns on factual characterisation (whether the principal supply is goods or a bundled on premises service), commercial parlance/common sense classification, and statutory construction principles such as ejusdem generis applied to the phrase "food or any other article for human consumption." en-us Mon, 20 Mar 2023 12:54:00 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118434 The core legal issue is whether provision of hookah in restaurants is to be taxed as a supply of tobacco goods (HSN 2403.11.10 attracting the higher GST rate and cess) or as a composite supply treated as a restaurant service under Schedule II, thereby attracting the concessional restaurant tax. Resolution turns on factual characterisation (whether the principal supply is goods or a bundled on premises service), commercial parlance/common sense classification, and statutory construction principles such as ejusdem generis applied to the phrase "food or any other article for human consumption." Discussion-Forum GST Mon, 20 Mar 2023 12:54:00 +0530 https://www.taxtmi.com/forum/issue?id=118434