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    <title>LEVY OF GST ON ROTI AND PAROTA</title>
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    <description>The Authority held frozen or preserved parota does not qualify as khakhra, plain chapatti or roti because it is not a completely cooked, ready to eat product and therefore the concessional notification for reduced GST does not apply, leading to classification under the higher rated heading for prepared or preserved cereal products.</description>
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      <description>The Authority held frozen or preserved parota does not qualify as khakhra, plain chapatti or roti because it is not a completely cooked, ready to eat product and therefore the concessional notification for reduced GST does not apply, leading to classification under the higher rated heading for prepared or preserved cereal products.</description>
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