1.‘Paratha’ merits classification at HSN 21069099.
2.‘Paratha’ are covered at
i.Entry No.453 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17 for the period from 1-7-17 to 14-11-17 and liable to GST at the rate of 18%(9% SGST + 9% CGST) and
ii Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17(as amended by Notification No.41/2017-Central Tax(Rate) dated 14-11-17) with effect from 15-11-17 and liable to GST at the rate of 18%(9% SGST + 9% CGST).
States/UT
Order No. & Date
GUJ/GAAR/R/20/2021 dated 30.06.2021
Order date
30-06-21
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Category
97(2)(a) & (b)
Year