GST classification for inhalable tobacco and nicotine substitute products attracts a high scheduled tax rate under Schedule 4. Goods under tariff heading 2404 19 00 comprising products containing tobacco or nicotine substitutes intended for inhalation without combustion are taxable under Schedule 4 at GST @ 28%, an entry inserted by Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 with effect from 1-1-2022 and specified to operate up to 21-09-2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification for inhalable tobacco and nicotine substitute products attracts a high scheduled tax rate under Schedule 4.
Goods under tariff heading 2404 19 00 comprising products containing tobacco or nicotine substitutes intended for inhalation without combustion are taxable under Schedule 4 at GST @ 28%, an entry inserted by Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 with effect from 1-1-2022 and specified to operate up to 21-09-2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.