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    <title>2020 (6) TMI 183 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The authority ruled that the products, Whole Wheat Parota and Malabar Parota, are classified under Chapter Heading 2106 and do not qualify for the 5% GST rate under entry No.99A of Schedule I to Notification No. 1/2017-Central Tax (Rate). The products require further processing before consumption, distinguishing them from items like &quot;Khakhra, plain chapatti or roti.&quot; Therefore, the applicant is not entitled to the specified GST rate.</description>
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      <description>The authority ruled that the products, Whole Wheat Parota and Malabar Parota, are classified under Chapter Heading 2106 and do not qualify for the 5% GST rate under entry No.99A of Schedule I to Notification No. 1/2017-Central Tax (Rate). The products require further processing before consumption, distinguishing them from items like &quot;Khakhra, plain chapatti or roti.&quot; Therefore, the applicant is not entitled to the specified GST rate.</description>
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