Court Buzz, GST

Karnataka AAAR holds advanced ruling on classification of Malabar Parota as ‘void ab initio’.

Case: ID Fresh Food (India) Pvt. Ltd. 

Forum: Karntaka AAAR


The Appellant is a food products company involved in preparation & supply of wide range of ready to cook, fresh foods.

The Appellant approached the Authority for Advance Ruling (AAR) seeking a ruling on: Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?”

The AAR vide its order dated 22nd May 2020 ruled that the product parota’ is classified under Chapter Heading 2106 and is not covered entry No.99A of Schedule I to the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended vide Notification No.34/2017-Central Tax (Rate). Aggrieved by the said ruling, the Appellant has filed this appeal on the following grounds.

Key points

The AAAR held the Appellant guilty of not revealing the fact of an investigation pending against them by the DGGI, Chennai Zonal Unit on the issue of classification of Parota at the time of applying for an advance ruling. Invoking the provisions of Section 104 of the CGST Act, the AAAR declared the advance ruling order dated 22′ May 2020 as void ab initio and did not rule on the question of classification of Malabar Parota.

To view the advanced ruling of the Karnataka AAR, click here.

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