Tax treatment of nicotine inhalation products: classification as taxable goods under GST schedule with a notified rate change. Goods under tariff item 24041200 comprising nicotine-containing products intended for inhalation without combustion are classified as taxable supplies under the GST schedule; their levy and applicable rate change are implemented by notification amending the IGST(Rate) schedule and taking effect from the notified effective date.
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Provisions expressly mentioned in the judgment/order text.
Tax treatment of nicotine inhalation products: classification as taxable goods under GST schedule with a notified rate change.
Goods under tariff item 24041200 comprising nicotine-containing products intended for inhalation without combustion are classified as taxable supplies under the GST schedule; their levy and applicable rate change are implemented by notification amending the IGST(Rate) schedule and taking effect from the notified effective date.
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