GST on Classic Malabar Parota and Whole Wheat Malabar Parota

In re M/s. Modern Food Enterprises Pvt Ltd (GST AAR Kerala) i) ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable @18% GST. ii) Eligibility of exemption from GST vide Notification No.2/2017 – Central Tax / SRO No.361/2017 is applicable only for specific commodity ‘Bread branded or otherwise’ covered under HSN 1905. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KERALA Applicant is a manufacturer of &#...