Classification of goods - Paratha - various varieties of Paratha produced - the subject products are not...

Classification of goods - Paratha - various varieties of Paratha produced - the subject products are not only different from the said khakhra, plain chapatti or roti, but are also not ‘like products’ in common parlance. - The composition of paratha (wheat flour 36% to 62%) is different from composition of khakhra/ plain chapatti/roti. Moreover, ‘paratha’ also requires further processing for human consumption as admitted by the applicant themselves. - ‘Paratha’ merits classification at HSN 21069099 - Liable to GST @18% - AAR .....

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