{"id":70707,"date":"2025-01-08T08:37:21","date_gmt":"2025-01-08T03:07:21","guid":{"rendered":""},"modified":"2025-01-08T08:37:21","modified_gmt":"2025-01-08T03:07:21","slug":"appeal-dismissed-aorom-herbal-smokes-classified-as-tobacco-substitute-not-medicinal-product-subject-to-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70707","title":{"rendered":"Appeal Dismissed: &#8220;Aorom Herbal Smokes&#8221; Classified as Tobacco Substitute, Not Medicinal Product, Subject to GST."},"content":{"rendered":"<p>Appeal Dismissed: &#8220;Aorom Herbal Smokes&#8221; Classified as Tobacco Substitute, Not Medicinal Product, Subject to GST.<br \/>Case-Laws<br \/>GST<br \/>AAAR dismissed appellant&#39;s appeal. Product &#39;Aorom Herbal Smokes&#39; classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as &#39;medicinal cigarettes&#39; under Drugs and Cosmetics Act, 1940 by not providing authoritative Ayurvedic text used for manufacturing. Appellant&#39;s own brochure claimed pro<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84684\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; AAAR dismissed appellant&#8217;s appeal. Product &#8216;Aorom Herbal Smokes&#8217; classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as &#8216;medicinal cigarettes&#8217; u<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70707","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70707"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70707\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}