Classification of goods - preparation of Whole Wheat parota and ...

GST Classifies Whole Wheat and Malabar Parota Under Heading 2106, Following Rule 3(c) for Classification Order.

June 8, 2020

Case Laws     GST     AAR

Classification of goods - preparation of Whole Wheat parota and Malabar parota - even if the applicant’s argument of classification of impugned products under heading 1905 as well as the classification under heading 2106 are considered as two relevant headings, the heading 2106 occurs last in numerical order and hence the heading 2106 would be more appropriate and right classification by virtue of Rule 3(c).

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