Case LawWP(C) No. 13935 of 2021
Modern Food Enterprises Pvt. Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Kerala
- Date:
- April 1, 2024
- Type:
- Writ Petition
- Members:
- DINESH KUMAR SINGH
Subject
Malabar parota attracts 5% GST, not 18%
Classification
Summary
The case law discusses the classification and rate of GST applicable to the petitioner's products, specifically Classic Malabar Parota and Whole Wheat Malabar Parota. It evaluates whether these products fall under Chapter Heading 1905 or Chapter…
Judgement
The petitioner, a dealer under the provisions of Central Goods and Service Tax Act / State Goods and Service Tax Act, 2017 (‘the CGST / SGST Act’ for short) and rules made thereunder, has approached this court challenging the Exhibit P2 order of the appellate authority for Advance Ruling, Kerala dated 19.10.2020, whereby the 5th respondent has held that petitioner’s products name…