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GST Review October-2022

Gist of Advance Rulings

Ashit Shah
19 Paratha Brief Facts The appellant has submitted that they are producing eight varieties of Paratha which are Malabar Paratha, Mixed Vegetable Paratha, Onion Paratha, Methi Paratha etc. and it was further submitted that the principal ingredient of all varieties of Paratha is wheat flour. The Parathas supplied and sold by them in packed condition are to be placed directly on pre-heated flat pan or griddle for being heated on medium flame for about 3-4 minutes and during this period, Paratha is to be flipped after every 30 seconds. Moreover, the method of cooking is common for all the varieties of Paratha and also that the principal ingredients for all varieties is whole wheat flour and other ingredients like aloo, vegetables, mooli, onion, methi etc., are added only for the purpose of taste and flavor, but otherwise the essential character of all the varieties of Paratha is common and uniform. Advance Ruling was seeking whe.......