What parotta and pizza disputes tell us about GST rates

A recent judgment by a Bench of the Haryana Appellate Authority for Advanced Ruling (AAAR) has provoked much hilarity while giving indigestion to the Khera Trading Company based in Panipat. The ruling involved the distinction between a pizza base, cheese and pizza toppings made with cheese. Pizza base and mozzarella cheese both attract 12% GST. Pizza sold in a restaurant attracts 5% GST without in…