https://www.taxtmi.com/caselaws?id=751582 The primary dispute concerned classification of semi cooked parota products under the HSN and the consequent GST rate and exemption eligibility. Applying the General Rules for Interpretation and the 'most akin' principle, the court found the products comparable to items under HSN 1905 because they are cereal based and akin to ready to eat bakery items despite requiring reheating; therefore they were classified under HSN 1905. As a result, the products qualify for the lower rate prescribed for that heading and are eligible for the specified reduced GST rate of 5%, overturning the appellate authority's 18% classification. en-us Tue, 02 Apr 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751582 The primary dispute concerned classification of semi cooked parota products under the HSN and the consequent GST rate and exemption eligibility. Applying the General Rules for Interpretation and the 'most akin' principle, the court found the products comparable to items under HSN 1905 because they are cereal based and akin to ready to eat bakery items despite requiring reheating; therefore they were classified under HSN 1905. As a result, the products qualify for the lower rate prescribed for that heading and are eligible for the specified reduced GST rate of 5%, overturning the appellate authority's 18% classification. Case-Laws GST Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751582