Whether the preparation of Whole Wheat parota and Malabar parota attract 5% GST rate

Whether the preparation of Whole Wheat parota and Malabar parota attract 5% GST rate

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA

The Question and Ruling as follows : Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?

Ruling

The product 'parota' is classified under Chapter Heading 2106 and is not covered entry No.99A of Schedule I to the Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017, as amended vide Notification No.34/2017-Central Tax (Rate) dated 13.10.2017.