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.

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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