AAR : Rules on classification of Unleavened/leavened Flatbreads, Pancakes, Corn Chips, Pizza Base, etc.

Maharashtra AAR rules that Unleavened Flatbreads including Plain Chapatti and variants of Chapatti flatbreads referred to internationally in different countries as Tortilla, Tortilla Wraps, Roti Rolls, Roti, Wraps, Paratha, Paratha Wraps is classifiable under Entry No. 99A of Notification No. 1/2017 r/w Notification No. 34/2017, taxable at 5% GST; Rejecting Revenue’s application of common parlance test and argument that food stuff such as paratha, paratha wraps, roti rolls,...