https://www.taxtmi.com/caselaws?id=764332 The pandemic-related exclusion of the COVID-19 period was applied to the appeal filing timeline, so the appeal was treated as within limitation. On classification, herbal smokes marketed as cigarette substitutes were held not to be medicinal cigarettes under Chapter 30 because the manufacturer did not establish production in accordance with authoritative Ayurvedic texts or a valid Ayurvedic medicine licence. The absence of tobacco or nicotine was not sufficient to shift the product into Chapter 30, and the chapter notes and HSN guidance supported classification as cigarettes of tobacco substitutes under Chapter 24. The advance ruling on GST liability was therefore sustained. en-us Mon, 30 Dec 2024 00:00:00 +0530 Fri, 10 Oct 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764332 The pandemic-related exclusion of the COVID-19 period was applied to the appeal filing timeline, so the appeal was treated as within limitation. On classification, herbal smokes marketed as cigarette substitutes were held not to be medicinal cigarettes under Chapter 30 because the manufacturer did not establish production in accordance with authoritative Ayurvedic texts or a valid Ayurvedic medicine licence. The absence of tobacco or nicotine was not sufficient to shift the product into Chapter 30, and the chapter notes and HSN guidance supported classification as cigarettes of tobacco substitutes under Chapter 24. The advance ruling on GST liability was therefore sustained. Case-Laws GST Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764332