https://www.taxtmi.com/caselaws?id=369936 Layered Malabar parotta is not treated as bread under HSN 1905 because the exemption entry for bread is construed strictly in ordinary commercial parlance, and these products differ materially from bread in preparation, texture, taste, and market understanding. They are therefore not eligible for exemption under the cited GST notifications. As they are not covered by the bread entry and do not fit any other specific exempt commodity, the products fall within Heading 2106 as food preparations not elsewhere specified or included and attract GST at 18%. en-us Fri, 12 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369936 Layered Malabar parotta is not treated as bread under HSN 1905 because the exemption entry for bread is construed strictly in ordinary commercial parlance, and these products differ materially from bread in preparation, texture, taste, and market understanding. They are therefore not eligible for exemption under the cited GST notifications. As they are not covered by the bread entry and do not fit any other specific exempt commodity, the products fall within Heading 2106 as food preparations not elsewhere specified or included and attract GST at 18%. Case-Laws GST Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369936