AAR: ‘Parota’ different from ‘khakhra , plain chapatti or roti’, classifiable under Heading 2106

Karnataka AAR holds that ‘whole-wheat Parota’ & ‘Malabar Parota’ made up of whole wheat flour and refined flour (maida) is classifiable under Heading 2106 which covers preparation for use directly or after processing for human consumption; Disentitles applicant for applicability of concessional rate of tax of 5% in terms of entry 99A of Schedule I to the Notification No. 01/2017- CT (Rate) dated June 28, 2017; Observes that ‘parota’ is neither ‘kha...