{"id":230872,"date":"2020-06-13T16:14:51","date_gmt":"2020-06-13T10:44:51","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=230872"},"modified":"2020-06-26T13:33:43","modified_gmt":"2020-06-26T08:03:43","slug":"18-gst-to-be-levied-on-parotas-as-they-do-not-fall-under-the-category-of-ready-to-eat-food-preparations-like-roti-and-khakra","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/06\/13\/18-gst-to-be-levied-on-parotas-as-they-do-not-fall-under-the-category-of-ready-to-eat-food-preparations-like-roti-and-khakra\/","title":{"rendered":"18% GST to be levied on \u2018parotas\u2019 as they do not fall under the category of \u2018ready to eat food preparations\u2019 like \u2018roti\u2019 and \u2018khakra\u2019"},"content":{"rendered":"

Karnataka Authority of Advance Ruling (Goods and Services Tax):\u00a0 <\/span><\/b>In the instant application the question was that whether the preparation of \u201cWhole Wheat Parota\u201d and \u201cMalabar Parota\u201d\u00a0 <\/span>can attract GST at the rate of 5% under Chapter Heading 1905, the AAR (GST Department) comprising of Ravi Prasad M.P., (Additional Commissioner of Commercial Taxes) and Mashhood- ur- Rehman Farooqui (Joint Commissioner of Central Tax), held that the product \u201cparota\u201d requires further processing for human consumption and is completely different from products like \u2018roti\u2019, \u2018chapatti\u2019 etc.; furthermore \u2018parota\u2019 also falls under the category of \u2018food preparations not elsewhere specified or included\u2019, thus the product can be classified under Chapter Heading 2106, upon which 18% GST will be applicable.<\/span><\/p>\n

The applicant stated that the \u2018parota\u2019 is available in ambient and frozen form, with a shelf life of 3-7 days. The ingredients for the product include refined flour, RO purified water, edible vegetable oil, fat and salt. After adding the said ingredients, the product is then subjected to heat on a pan for making it available for consumption. With this description, the applicant contended that the product should be classified under Chapter Heading 1905 under the description of \u201cKhakhra, Plain Chapatti and Roti\u201d. <\/span><\/p>\n

Perusing the contention and the nature of the product in question, the AAR observed that under <\/span>Rule 3(c) of the General Rules of Interpretation\u00a0<\/i>under the Customs Tariff Act, 1975, where goods are not classifiable under appropriate heading then, the\u00a0product is to be classified under the heading which occurs last\u00a0in the numerical order\u00a0<\/i>among those headings which equally merit consideration. Since, Heading 2106 occurs last in the numeric order and the impugned product does not fall under any category enumerated in Rule 3(a) and Rule 3(b) General Rules of Interpretation\u00a0<\/i>under the Customs Tariff Act, 1975, thus the product \u2018parota\u2019 shall fall under Heading 2106 by the virtue of aforementioned Rule 3(c). It was further observed that unlike \u2018khakhra\u2019, \u2018roti\u2019 and \u2018plain chapatti\u2019 which are completely cooked preparations requiring no processing before human consumption and are thus \u2018ready to eat food preparations\u2019; the same cannot be said for \u2018parota\u2019 which is to be heated before consumption.<\/span>[ ID Fresh Food (India) Pvt. Ltd., 2020 SCC OnLine Kar AAR-GST 1<\/b> <\/a>, decided on 22-05-2020]<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Karnataka Authority of Advance Ruling (Goods and Services Tax):\u00a0 In the instant application the question was that whether the preparation of \u201cWhole <\/p>\n","protected":false},"author":8808,"featured_media":218013,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[6241,41923,41924,41925],"class_list":["post-230872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-gst","tag-parota","tag-ready-to-eat","tag-roti"],"yoast_head":"\n18% GST to be levied on \u2018parotas\u2019 as they do not fall under the category of \u2018ready to eat food preparations\u2019 like \u2018roti\u2019 and \u2018khakra\u2019 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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Explained","author":"Bhumika Indulia","date":"September 28, 2021","format":false,"excerpt":"Gujarat Authority for Advance Ruling, (GST): Emphasizing that \u2018Paratha\u2019 is not ready-to-cook products, the Bench of Sanjay Saxena and Arun Richard (Members) held that GST rate of 18% will be applicable. Applicant submitted that they were producing \u2018Paratha\u2019, a flat and thick piece of unleavened bread eaten like a Roti\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":162144,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/10\/07\/gst-and-igst-rates-of-specific-goods-reduced\/","url_meta":{"origin":230872,"position":1},"title":"GST and IGST rates of specific goods reduced","author":"Saba","date":"October 7, 2017","format":false,"excerpt":"As per discussions held in the 22nd GST Council Meeting held under Chairmanship of Union Finance Minister Shri Arun Jaitley on 6th October, 2017, the following changes in GST rates for certain goods and IGST rates on imports of specified goods have been recommended. 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Comprehensive report on MahaGST\u2019s decision","author":"Bhumika Indulia","date":"September 2, 2021","format":false,"excerpt":"Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of State Tax, decided whether reimbursement by Industry Partner to Third Party aggregator of stipend paid to students would attract GST or not. Applicant filed the instant application seeking\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":337791,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/23\/gst-council-recommends-fortified-rice-kennel-rate-reduction\/","url_meta":{"origin":230872,"position":3},"title":"[55th GST Council Meeting] Recommends Track and Trace Mechanism to curb evasion","author":"Kriti","date":"December 23, 2024","format":false,"excerpt":"GST Council also recommends providing a legal framework for the Invoice Management System.","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"GST Council Meeting","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/GST-Council-Meeting.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/GST-Council-Meeting.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/GST-Council-Meeting.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/GST-Council-Meeting.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":268864,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/22\/maharashtra-aar-no-gst-on-stipend-paid-to-trainees\/","url_meta":{"origin":230872,"position":4},"title":"Maharashtra AAR| No GST on ‘stipend’ paid to trainees","author":"Editor","date":"June 22, 2022","format":false,"excerpt":"Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that the stipend amount is given to the trainees by the training institutes for the duration of their training is not a part of taxable value. Factual Background of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":232571,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/21\/wb-aar-phytotherapy-treatment-to-cure-osteoarthritis-and-disorders-of-similar-nature-is-not-exempted-under-gst\/","url_meta":{"origin":230872,"position":5},"title":"WB AAR | ‘Phytotherapy’ treatment to cure osteoarthritis and disorders of similar nature not exempted under GST","author":"Bhumika Indulia","date":"July 21, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling (WB AAR):\u00a0A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members), addressed a the following question in the present matter: Whether providing the treatment called \"Phytotherapy\" to cure osteoarthritis and disorders of similar nature exempted from Exemption Notification? 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