‘Paratha’ merits classification at HSN 21069099 and liable to GST at the rate of 18%.
Authority for Advance Ruling —– Rate of GST on Paratha --– The applicants 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. The applicant sought an advance ruling as to whether the product viz. ‘Paratha’ i.e. various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090; whether the product, namely, ‘Paratha’ i.e. all varieties of Paratha produced by the applicant are chargeable to 5% GST under Sl.No.99A of Schedule-I of Notification No.1/2017CT(Rate) and Notification No.1/2017-IT(Rate) dated 28-6-17.
Held that:- The Hon’ble Authority for Advance Ruling held that Paratha merits classification at HSN 21069099. Paratha are covered at 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 liable to GST at the rate of 18% and Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17(as amended by Notification No.41/2017Central Tax(Rate) dated 14-11-17) with effect from 15-11-17 and liable to GST at the rate of 18%.
‘Paratha’ merits classification at HSN 21069099 and liable to GST at the rate of 18%.
Authority for Advance Ruling —– Rate of GST on Paratha --– The applicants 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. The applicant sought an advance ruling as to whether the product viz. ‘Paratha’ i.e. various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090; whether the product, namely, ‘Paratha’ i.e. all varieties of Paratha produced by the applicant are chargeable to 5% GST under Sl.No.99A of Schedule-I of Notification No.1/2017CT(Rate) and Notification No.1/2017-IT(Rate) dated 28-6-17.
Held that:- The Hon’ble Authority for Advance Ruling held that Paratha merits classification at HSN 21069099. Paratha are covered at 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 liable to GST at the rate of 18% and Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17(as amended by Notification No.41/2017Central Tax(Rate) dated 14-11-17) with effect from 15-11-17 and liable to GST at the rate of 18%.