https://www.taxtmi.com/article/detailed?id=17001 GST classification of hookah supplied in a restaurant depends on the real nature and principal component of the supply, not on ambience, menu placement, or accompanying food and beverages. Paragraph 6(b) of Schedule II covers food, articles for human consumption, and drinks in the restaurant-service context; hookah consumed by inhalation does not fit that boundary. Composite supply rules require factual identification of the dominant supply and do not change the identity of goods merely because apparatus, staff assistance, or on-premises facilities are provided. en-us Wed, 22 Jul 2026 08:49:42 +0530 Wed, 22 Jul 2026 08:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17001 GST classification of hookah supplied in a restaurant depends on the real nature and principal component of the supply, not on ambience, menu placement, or accompanying food and beverages. Paragraph 6(b) of Schedule II covers food, articles for human consumption, and drinks in the restaurant-service context; hookah consumed by inhalation does not fit that boundary. Composite supply rules require factual identification of the dominant supply and do not change the identity of goods merely because apparatus, staff assistance, or on-premises facilities are provided. Articles Goods and Services Tax - GST Wed, 22 Jul 2026 08:49:42 +0530 https://www.taxtmi.com/article/detailed?id=17001