Case LawGUJ/GAAR/R/20/2021
Vadilal Industries Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- June 30, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
‘Paratha’ merits classification at HSN '2106 90 99'
Classification
Summary
1. ‘Paratha’ merits classification at HSN 21069099. 2. ‘Paratha’ are covered at i. Entry No.453 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17 for the period from 1-7-17 to 14-11-17 and…
Judgement
A. BRIEF FACTS The applicant M/s. Vadilal Industries ltd submitted that they are producing Paratha, which is a flat and thick piece of unleavened bread eaten like a Roti or Chapati; that various varieties of Paratha are produced and sold by them but the principal ingredient in all the varieties of Paratha is whole wheat flour. 2. The applicant has provided the ingredients of paratha and the cookin…