https://www.taxtmi.com/caselaws?id=787431 The AAR addressed whether serving hookah in a restaurant is a service under Clause 6(b) Schedule II or a supply of goods, applying ejusdem generis to confine "any other article for human consumption" to ingested food and drink and using the principal-supply test under Section 8 and composite-supply definition. It concluded hookah (tobacco or non-tobacco) is a composite supply whose principal element is goods and thus taxed as goods under relevant HSN/notifications, while food served remains a restaurant service taxable under Notification No. 11/2017-CT (Rate). en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787431 The AAR addressed whether serving hookah in a restaurant is a service under Clause 6(b) Schedule II or a supply of goods, applying ejusdem generis to confine "any other article for human consumption" to ingested food and drink and using the principal-supply test under Section 8 and composite-supply definition. It concluded hookah (tobacco or non-tobacco) is a composite supply whose principal element is goods and thus taxed as goods under relevant HSN/notifications, while food served remains a restaurant service taxable under Notification No. 11/2017-CT (Rate). Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787431