‘Hooka’ partakes the character of ‘utensil as utensil can’t be confined to kitchen items only

CST & VAT : Haryana GST : Since 'hooka' is a receptacle/container used for storing water, through which smoke is passed before it is inhaled, it would necessarily partake nature of a utensil and liable to sales-tax at 3 per cent; word 'utensil' cannot be confined to 'kitchen' items only