Vadilal stressed that their parathas were similar to a roti or chapati which are liable only to 5 per cent GST.
However, the AAAR said that compared to a roti, which is ready to eat and does not require any further processing before consumption, the appellant’s products require to be cooked before they could be consumed.
The instruction mentioned on the packaging was referred to in this regard, which said that the process of 3-4 minutes of heating amounts to cooking of the parathas since their colour changes and the frozen parathas become ready for consumption.
Source: Barandbench
