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TMI Blog2018 (11) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... s of dough puff up slightly, resulting in a more flaky texture - As per entry 97 of Notification No.2/2017 - Central Tax / SRO. No.361/2017, only specific commodity ‘Bread branded or otherwise’ covered under HSN 1905 is eligible for exemption. As there is substantial distinction between bread and parotta, in preparation, use, taste, digestion, even though both of them are used as food. Therefore the exemption given to the pecific commodity under GST tariff ‘Bread branded or otherwise’ is eo nomine exclusively covered under HSN 1905. It has no wider scope to incorporate different food stuff prepared using wheat flour. The word ‘Food Preparations’ connotes preparations for use, either directly or after processing such as cooking for hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine 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 flour based, circular, layered and creamy white traditional bread. Bread is a product prepared by cooking of dough made from flour of any grain, water and salt. The explanatory note to Heading 1905 gives a very wide description of the term bread and provides an illustrative list of various kinds of bread included within the scope. The process of preparation of parotta involved mixing and kneading the dough. The dough prepared is covered with a wet cloth for resting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oked on a buttered griddle. The heat makes the layers of dough puff up slightly, resulting in a more flaky texture. As per entry 97 of Notification No.2/2017 - Central Tax / SRO. No.361/2017, only specific commodity Bread branded or otherwise covered under HSN 1905 is eligible for exemption. When we apply commercial parlance test and in fact ask someone to bring the bread from the market, he will never bring parotta. There is an open market of the commodity where the commodity is commonly traded and the common man who knows the goods according to the meaning given to them in normal usage. As there is substantial distinction between bread and parotta, in preparation, use, taste, digestion, even though both of them are used as food. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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