‘Paratha’ merits classification at HSN 21069099; 18% GST payable

In re Vadilal Industries Ltd. (GST AAR Gujarat) 1. ‘Paratha’ merits classification at HSN 21069099. We find that GST rate of 5% is applicable subject to (i) products shall be classified at HSN 1905 or 2106 and (ii) description shall be khakhra, plain chapatti or roti. In the issue in hand, we find that the first condition of classification is fulfilled as the product ‘paratha’ has been classified under heading 2106. The description of ‘ Paratha’ is not mentioned in the said entry and also as discussed in aforementioned paragraphs, khakhra, plain chapatti or roti are cooked preparat...