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MODERN FOOD ENTERPRISES PVT. LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Lalitendra Gulani
Res. Counsel
Na

Petitioner / Applicant

MODERN FOOD ENTERPRISES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Oct 12, 2018
Order No.

KER/23/2018

Citation

2018(10) TAXREPLY 335
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ORDER

Applicant is a manufacturer of ‘Classic Malabar Parota’ & ‘Whole Wheat Malabar Parota’. The major ingredients are wheat atta, Edible vegetable oil, Milk solids, Sugar, Salt, Yeast etc. According to them, these products qualify as bread classifiable under Heading 1905 and eligible for GST exemption. Hence the applicant requested advance ruling on the following: i) Classification of ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’. ii) Eligibility Of exemption from GST vide Notification No. 2/2017 - Central Tax/ SRO No.361/2017. The authorized representative was heard. It is stated that ‘Parotta’ is a food product made with maida (fine wheat flour). This literally means layers of cooked dough. Concise Oxford English Dictionary define paratha as a flat, thick piece of unleavened bread fried on a griddle. Since it is an unleavened flat bread prepared by frying, parota is a flatbread. Parotta is a wheat ....

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