Breif Issue :
Facts & Issue Of The Case :
The applicant M/s ID Fresh Food (India) Pvt. Ltd., having GSTIN number 29AAICM3930G1ZD, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
the question for which advance ruling is sought is as under:
Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?
Decision :
The product ‘parota’ is classified under Chapter Heading 2106 and is not covered entry No. 99A of Schedule I to the NNotification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended vide Notification No.34/2017-Central Tax (Rate) dated 13.10.2017
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