2024 (6) TMI 991 - HC - GST

Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - classifiable under Chapter Heading 1905 or same are to be covered under Chapter Heading 2106 - it was held by High Court that If the petitioner products are akin / similar to the products mentioned in HSN code 1905 of Chapter 19 with heading Preparations of cereals flour starch or milk; pastrycooks products as the ingredients used and process applied in their preparations are somewhat similar to the products mentioned in Chapter heading HSN Code 1905 excluding the petitioner s products from Entry 99A of the Rate Notifications which are almost similar to the three products mentioned in the said Entry cannot be justified . HELD THAT - Issue notice to the first respondent by speed post - There shall be a stay of operation of the impugned judgment for a period of two months.

Summary

The High Court of Kerala issued an order for notice to the first respondent by speed post. Stay of operation of the impugned judgment is granted for two months. (Case citation: 2024 (6) TMI 991 - Kerala High Court)