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2024 (6) TMI 991 - HC - GSTClassification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - classifiable under Chapter Heading 1905 or same are to be covered under Chapter Heading 2106 - it was held by High Court that If the petitioner products are akin / similar to the products mentioned in HSN code 1905 of Chapter 19 with heading Preparations of cereals flour starch or milk; pastrycooks products as the ingredients used and process applied in their preparations are somewhat similar to the products mentioned in Chapter heading HSN Code 1905 excluding the petitioner s products from Entry 99A of the Rate Notifications which are almost similar to the three products mentioned in the said Entry cannot be justified . HELD THAT - Issue notice to the first respondent by speed post - There shall be a stay of operation of the impugned judgment for a period of two months.
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