Modern Food Enterprises Pvt Ltd ., In re
Date: October 12, 2018
Subject Matter
‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ are classifiable under HSN 2106 and attract 18% GST
Summary
i) ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ are classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable @18% GST. ii) Eli…
Applicant is a manufacturer of ‘Classic Malabar Parota’ & ‘Whole Wheat Malabar Parota’. The major ingredients are wheat atta, Edible vegetable oil, Milk solids, Sugar, Salt, Yeast etc. According to them, these products qualify as bread classifiable under Heading 1905 and eligible for GST exemption. Hence the applicant requested advance ruling on the following:- i) Class…