2018 (11) TMI 279

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....d advance ruling on the following: i) Classification of 'Classic Malabar Parota' and 'Whole Wheat Malabar Parota'. ii) Eligibility Of exemption from GST vide Notification No. 2/2017 - Central Tax/ SRO No.361/2017. The authorized representative was heard. It is stated that 'Parotta' is a food product made with maida (fine wheat flour). This literally means layers of cooked dough. Concise Oxford English Dictionary define paratha as a flat, thick piece of unleavened bread fried on a griddle. Since it is an unleavened flat bread prepared by frying, parota is a flatbread. Parotta is a wheat flour based, circular, layered and creamy white traditional bread. Bread is a product prepared by cooking of dough made from flour of any grain, wat....

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....uthority examined the case meticulously. Bread is a staple food prepared by cooking dough of flour, water and yeast. Whereas parotta is prepared by using ghee or oil. The dough is rolled out and brushed with ghee or oil then folded again, brushed with more ghee and folded again. This is then rolled out to a circle and cooked on a buttered griddle. The heat makes the layers of dough puff up slightly, resulting in a more flaky texture. As per entry 97 of Notification No.2/2017 - Central Tax / SRO. No.361/2017, only specific commodity 'Bread branded or otherwise' covered under HSN 1905 is eligible for exemption. When we apply "commercial parlance test" and in fact ask someone to bring the bread from the market, he will never bring parotta. ....