https://www.taxtmi.com/caselaws?id=795363 Hookah supplied through an apparatus in a restaurant, whether tobacco-based or herbal, does not fall within restaurant service under paragraph 6(b) of Schedule II to the CGST Act. The deeming provision applies only where goods supplied form part of a service and are food, drink or another article of human consumption of a similar character. Applying common parlance, ejusdem generis and noscitur a sociis, hookah is ordinarily smoked rather than eaten or drunk, and restaurant facilities or service elements do not change that character. Composite-supply rules and rate notifications cannot expand the statutory scope. Such hookah is therefore taxable as a supply of goods under the applicable classification and rate notifications. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795363 Hookah supplied through an apparatus in a restaurant, whether tobacco-based or herbal, does not fall within restaurant service under paragraph 6(b) of Schedule II to the CGST Act. The deeming provision applies only where goods supplied form part of a service and are food, drink or another article of human consumption of a similar character. Applying common parlance, ejusdem generis and noscitur a sociis, hookah is ordinarily smoked rather than eaten or drunk, and restaurant facilities or service elements do not change that character. Composite-supply rules and rate notifications cannot expand the statutory scope. Such hookah is therefore taxable as a supply of goods under the applicable classification and rate notifications. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795363