https://www.taxtmi.com/caselaws?id=412222 Paratha requiring heating on a griddle before it becomes fit for consumption was classified under HSN 21069099 because it was not comparable in supplied condition to ready-to-eat items such as plain chapatti, roti or khakhra, and no more specific tariff heading applied. The ruling held that the concessional GST entry for khakhra, plain chapatti or roti under Entry 99A of Schedule I did not cover paratha, as the product differed in composition and character and was not a ready-to-consume item within that entry. As a result, paratha was held liable to GST at the general applicable rate. en-us Wed, 30 Jun 2021 00:00:00 +0530 Tue, 03 May 2022 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412222 Paratha requiring heating on a griddle before it becomes fit for consumption was classified under HSN 21069099 because it was not comparable in supplied condition to ready-to-eat items such as plain chapatti, roti or khakhra, and no more specific tariff heading applied. The ruling held that the concessional GST entry for khakhra, plain chapatti or roti under Entry 99A of Schedule I did not cover paratha, as the product differed in composition and character and was not a ready-to-consume item within that entry. As a result, paratha was held liable to GST at the general applicable rate. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412222