2024-VIL-342-KER
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SGST High Court Cases

GST - Classification and applicable rate of GST on Classic Malabar Parota and Whole Wheat Malabar Parota – Challenge to impugned order passed by the Appellate Authority of Advance Ruling holding Parotas cannot be equated with Bread and the same cannot be classified as ‘bread’ under Entry 1905 of the First Schedule to Customs Tariff Act, 1975 – HELD – The Rule 4 of General Rules of Interpretation provides that goods which cannot be classified in accordance with the Rules I to III shall be classified under the Heading appropriate to the goods to which they are akin - The Explanatory Notes to HSN sub-heading 1905 provides that the most common ingredients of the products of this Heading are cereal flours, leavens and salt but they may also contain other ingredients which facilitates fermentation and improve characteristics and appearances of the products. The products of this heading may also be obtained from dough based on the flour of any cereal – whereas, the Chapter Heading 21 particularly, HSN 2106 prescribes food preparation not elsewhere specified or included and the petitioner product or not akin to any of the products which are mentioned in Chapter Heading 2106. Therefore, the petitioner’s product are to be included in Chapter Heading 1905 as the petitioner’s products are akin / similar to the products mentioned in the said Chapter Heading 19 and the ingredients used in and the process applied in their preparations are somewhat similar to the other products which are specifically mentioned therein - when the petitioner products are akin / similar to the products mentioned in HSN code 1905 excluding the petitioner’s products from Entry 99A of the Rate Notification No. 1/2017-Central Tax (Rate), which are almost similar to the three products mentioned in the said Entry, cannot be justified - In view of above, it is held that petitioner's products are also exigible at the rate of 5% GST and not 18% as contended by ld. Special Government pleader and held by the Advance Ruling Authority and Advance Ruling Appellate Authority – the writ petition is partly allowed
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