GST classification for inhalable tobacco and nicotine-substitute products imposes a high tax rate under Schedule 4 provisions. GST classifies products containing tobacco or nicotine substitutes intended for inhalation without combustion under Schedule 4 (tariff heading 2404 19 00), subject to the specified high rate; the entry was inserted by an integrated tax rate notification effective from early 2022 and is recorded through 21-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST classification for inhalable tobacco and nicotine-substitute products imposes a high tax rate under Schedule 4 provisions.
GST classifies products containing tobacco or nicotine substitutes intended for inhalation without combustion under Schedule 4 (tariff heading 2404 19 00), subject to the specified high rate; the entry was inserted by an integrated tax rate notification effective from early 2022 and is recorded through 21-09-2025.
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