Differentiating between "roti" and "parota", the Authority for Advance Ruling, Karnataka has held that the latter does not qualify as "completely cooked food" and therefore, GST at the rate of 18% is leviable on the same. The bench comprised by Dr. Ravi Prasad MP (Additional Commissioner of Commercial Taxes) and Mashhood ur Rehman Farooqui (Joint Commissioner of Central Tax)...
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