The Gujarat Bench of the Authority of Advance Ruling (AAR) has made it clear that ready-to-cook paratha will attract GST at the rate of 18 per cent. The Gujarat Bench of the Authority of Advance Ruling (AAR) has clarified the difference between roti and paratha.
Gujarat-based company Vadilal Industries had said in its argument that 5 percent GST is levied under HSN Code 1905, so the same rate should be on paratha. The company said that there is a lot of similarity between chapati, roti and parathas. Not only are the process of making them similar, but the way they are used and consumed is also the same.