https://www.taxtmi.com/caselaws?id=428750 The AAAR Gujarat ruled that various varieties of parathas produced by the applicant do not qualify for classification under HSN Code 19059090 or the concessional 5% GST rate applicable to plain chapatti/roti under Schedule-I of GST Rate Notifications. The authority determined that parathas are substantially different from plain roti/chapatti as they require cooking before consumption and contain additional ingredients. Applying interpretation rules, parathas were classified under Chapter heading 2106 (food preparations not elsewhere specified) rather than Chapter 1905, making them ineligible for the lower tax rate reserved for plain bread products. en-us Thu, 15 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428750 The AAAR Gujarat ruled that various varieties of parathas produced by the applicant do not qualify for classification under HSN Code 19059090 or the concessional 5% GST rate applicable to plain chapatti/roti under Schedule-I of GST Rate Notifications. The authority determined that parathas are substantially different from plain roti/chapatti as they require cooking before consumption and contain additional ingredients. Applying interpretation rules, parathas were classified under Chapter heading 2106 (food preparations not elsewhere specified) rather than Chapter 1905, making them ineligible for the lower tax rate reserved for plain bread products. Case-Laws GST Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428750