GST @ 18% applicable on Classic Malabar Parota and Whole Wheat Malabar Parota : AAR


GST @ 18% applicable on Classic Malabar Parota and Whole Wheat Malabar Parota : AAR | Kerela Advance Ruling in matter of M/S Modern Enterprises Pvt. Ltd.

GST @ 18% applicable on Classic Malabar Parota and Whole Wheat Malabar Parota : AAR

Below is the relevant extract of the advance ruling 
The case pointed out by the petitioner i.e., Kayani & Company v. CST [AIR1953 Hyd 252] the appellant requested to direct the sales tax commissioner not to collect tax on ‘double roti, parata and shirmal’ and while giving verdict Hon’ble Court excluded ‘Parata’ and gave exemption from tax only to double roti and shirmal only. There is no doubt that parata comes under the category of ‘Food preparations not elsewhere specified or included’.
In view of the observations stated above, the following rulings are issued:
i) ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable @18% GST.
ii) Eligibility of exemption from GST vide Notification No.2/2017 – Central Tax/ SRO No.361/2017 is applicable only for specific commodity ‘Bread branded or otherwise’ covered under HSN 1905.


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  1. 1) On import of goods, if the value is FOB, the Shipping Line is issuing Invoice for freight to the CHA and ocean freight is paid by the CHA to the Shipping Line and then got reimbursed from importer by issuing invoice and charging GST in it. Can the importer take ITC of the same or he need to pay GST under reverse charge @ 5% of Ocean Freight and then claim ITC?
    2) On import of goods, if the value is FOB, the Shipping Line is issuing Invoice for freight to the Importer and ocean freight is paid by the Importer to the Shipping Line. Is importer required to pay 18% GST under reverse charge since 5% is applicable only for Transport of goods in a vessel by a person located in non-taxable territory to a person located in non-taxable territory & importer is not located in non – taxable territory?

  2. XYZ(UK) is a parent company of PQR (India). XYZ has developed a software (Blue Box) which is cloud base software. XYZ will give this software to PQR without any charge. PQR will be selling this software in India to customers. PQR would also provide the hardware’s which will be procured from vendors within India and will be supplied to customers. Customer can subscribe the software and use it for pumps operations, maintenance, repairs. 1) Is PQR liable to pay GST on the software procured from XYZ on FOC basis since XYZ & PQR are related? 2) What is the rate of GST for this software?

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