Held
Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ are classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable at rate of 18 per cent GST
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.
As per Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ is taxable 18 per cent GST. There is specific exclusions from this heading, for ‘Khakhra, Plain Chapatti or Roti, Idli / Dosa batter, and included under 5 per cent category. Even though ‘Chapati’ is unleavened flatbread prepared from whole wheat flour or maida, it is specifically included under heading 2106 and reduced the tax rate from 18 per cent to 5 per cent.Therefore the word ‘Food Preparations’ connotes preparations for use, either directly or after processing such as cooking for human consumption. Therefore all food preparations which are not specifically mentioned in any other entry squarely comes under Heading 2106.
AUTHORITY FOR ADVANCE RULINGS, KERALA
Modern Food Enterprises (P.) Ltd., In re
ADVANCE RULING NO. KER/23/2018
OCTOBER 12, 2018
Lalitendra Gulani for the Applicant.
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