GST on preparation of Whole Wheat parota & Malabar parota

In re ID Fresh Food (India) Pvt. Ltd. (GST AAR Karnataka)

Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?

Chapter 21, covers Miscellaneous Edible Preparations and heading 21.06 covers food preparations not elsewhere specified or included. Further Explanatory Notes to the Harmonized Commodity Description and Coding System, with regard to heading 2106, at clause (A) specify that the

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