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.
Tags : Judgement, GST, Advance Ruling
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