AAR : ’Parota’ different than ‘Bread’, classifiable under residuary Heading 2106, taxable at 18%

Nov 02,2018

Kerala AAR holds that ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ is classifiable under Schedule III of GST laws under Heading 2106 ‘Food preparation not elsewhere specified or included’,  taxable at 18% GST; Observes that there is specific exclusion from this heading for ‘Khakra, Plain Chapatti or Roti, Idli/ Dosa batter’ which are included under 5% category; Rules that all food preparations which are not specifically mentioned in any other...


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