Products containing tobacco or nicotine substitutes intended for inhalation without combustion now attract 40% GST. Tariff heading 2404 19 00 classifies products containing tobacco or nicotine substitutes intended for inhalation without combustion and subjects them to GST at 40% as provided in Schedule III under a later notification amending the GST rate structure for these products.
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.
Products containing tobacco or nicotine substitutes intended for inhalation without combustion now attract 40% GST.
Tariff heading 2404 19 00 classifies products containing tobacco or nicotine substitutes intended for inhalation without combustion and subjects them to GST at 40% as provided in Schedule III under a later notification amending the GST rate structure for these products.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.