Authority for Advance Ruling — Classification of Parota – The applicant is engaged in the preparation / manufacture and supply of the products whole wheat parota and Malabar (refined flour) parota, which are made up of whole wheat flour and refined flour (maida) respectively. The other common ingredients are RO purified water, edible vegetable oil or refined oil, edible common salt and edible vegetable fat. The products are not readily consumable (ready to eat), but need to be heated before consumption. The applicant submitted that their products merit classification under heading 1905, whose description akin to “Khakhra, plain chapatti or roti” and therefore are taxable at 5% GST, in terms of entry No.99A of Schedule I to the Notification No. 01/2017-CTR dated 28.06.2017, as amended vide Notification No.34/2017-CTR dated 13.10.2017. The applicant sought an advance ruling as to whether the preparation of whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%.
Held that:- The Hon’ble Authority for Advance Ruling, held that the product ‘parota’ is classified under Chapter Heading 2106 and is not covered entry No.99A of Schedule I to the Notification No. 01/2017-CT (Rate) dated 28.06.2017, as amended vide Notification No.34/2017-CT (Rate) dated 13.10.2017.—Id Fresh Food (India) Pvt. Ltd., In Re… [2020] 24 TAXLOK.COM 033 (AAR-Karnataka)