The judgment was passed on a petition moved by Modern Food Enterprises Pvt. Ltd. challenging an order of the the Appellate Authority for Advanced Ruling which held that its products, classic Malabar Parota and whole wheat Malabar Parota, are eligible for 18% GST as per the Rate Notifications issued by the Central/State Goods and Service Tax Act, 2017
The petitioner argued that its products would fall under Tariff item No.1905 9090 of the First Schedule to Customs Tariff Act, 1975, as Indian flat breads are covered by expression ‘bread’ under Heading 1905.
It was contended that the products should be declared as covered under Entry 99A of Notification No.1 of 2017- Central Tax (Rate) dated 20.06.2017 and Entry 99A of Notification No. G.O (P) No.62/2017- Taxes dated 30.06.2017 of the State Government to attract a standard rate of 5% GST (2.5% central tax and 2.5 % State tax).
Source: Barandbench
