Product Leavened Flatbreads such as Naan, Kukha and Chalupa are not covered by the expression ‘bread’ as mentioned under Entry No. 97 of Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017, Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 2/2017-State Tax (Rate) No. MGST1017/C.R. 103(1)/Taxation-1, dated 29-6-2017 (collectively referred to as ‘Exemption Notifications), but they would be covered under residual entry 453 of Schedule III of GST ACT and they would be liable for taxes @ 18 %( 9% CGST and 9% MGST). However Pita Bread is covered by the expression ‘bread’ as mentioned under Entry No. 97 of Exemption Notifications.
Products like Corn Chips, Corn Taco and Corn, Taco Strips would be treated as ‘wafer’ under Entry No. 16 of Schedule III of Rate Notifications and it would be liable for taxes @ 18 % ( 9% CGST and 9% MGST ).
Product Pancakes would be treated as All Goods as mentioned under Entry No. 16 of Schedule III of Rate Notifications and it would be liable for taxes @ 18 % ( 9% CGST and 9% MGST ).
Product, Pizza Base would be treated as ‘Pizza Bread’ as mentioned under Entry No. 99 of Schedule/of Rate Notifications and it would be liable for taxes @ 18 % ( 9% CGST and 9% IVIGST ).
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA
Signature International Foods India (P.) Ltd., In re
ORDER NO. GST-ARA-26/2018-19/B-91
AUGUST 20, 2018
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