Classification of goods - rate of tax - Classic Malabar Parota - ...

Court Rules Malabar Parotas as Bread for GST; Classified Under 5% Tax Rate, Aligning with Khakhra and Roti.

April 19, 2024

Case Laws GST HC

Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - The court determined that the Malabar Parotas should not be classified under the heading 2106 as they are not akin to the other food preparations specified therein, which typically include items requiring more substantial processing. - The court highlighted that the 'bread' definition in the GST regime should be broadly interpreted to include varieties of bread prevalent in different cultures, including Indian flatbreads. - Ultimately, the court held that since Malabar Parotas are akin to items specified under tariff item 1905 9090, they should attract a GST of 5% (2.5% CGST + 2.5% SGST), as they are similar to products like Khakhra, plain chapati, or roti, which are also covered under this entry.

View Source

← Previous Next →

Classification of goods - rate of tax - Classic Malabar Parota - ...

Court Rules Malabar Parotas as Bread for GST; Classified Under 5% Tax Rate, Aligning with Khakhra and Roti.

April 19, 2024

Case Laws GST HC

You may also like:

Classification of goods - preparation of Whole Wheat parota and Malabar parota - to be classified under Chapter heading 1905, attracting GST at the rate of 5% or...

GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or...

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

The High Court addressed the issue of classification and tax rate for Classic Malabar Parota and Whole Wheat Malabar Parota under Chapter Heading 1905 or 2106. The court...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.

GST Rates - HSN Code - Mohua flowers fall under heading 1212 and attract 5% GST.

GST Rates - HSN Code - Sandesh, whether or not containing chocolate, attract 5% GST.

GST Rates - HSN Code - Isabgol husk falls 1211 and attracts 5% GST.

GST Rates - HSN Code - Khoya/mawa being concentrated milk fall under 0402 and attracts 5% GST.

AAR determined that the advance ruling application by the contractor regarding GST rate reimbursement was inadmissible. The ruling authority found the tax liability...

The GST clarification on various several taxation issues. Key points include: (1) pepper of genus Piper attracts 5% GST under HS 0904, with agriculturists supplying...

This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned in previous GST circulars issued based on GST Council...

Quick Updates: