Most food items, especially those of essential and unprocessed nature, are charged nil GST. But processed foods attract higher rates of 5%, 12%, or 18%, depending on the product.

Frozen paratha to be charged 18% GST: Sources

11:41am, Saturday, 13'th Jun 2020
Processed and packaged food items are subjected to higher tax under GST.
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नई दिल्लीः पराठे पर कितना टैक्स देना होगा इस बात पर इन दिनों रेस्टोरेंट्स और
The restaurants are up in arms with the Authority for Advance Ruling (AAR) over levying of 18% GST on paratha or parota. The AAR ruled that 18% GST will be levied on wheat packaged paratha and malabar
The AAR (Karnataka) bench held that frozen (and preserved) wheat parota and malabar parota, with a shelf life of three-seven days, was a "distinct product and not a plain roti". It has held that froze
Rotis, paranthas or parottas sold ready to eat are distinct from the preserved, frozen, packaged and branded products which are sold at a higher price
Ready-to-eat parotas, unlike rotis, need to be further processed for human consumption and hence are liable for 18% GST
What is the difference between a roti and a Paratha? Apart from the taste, it is 18 per cent GST that can be imposed on Parotas (or Parathas) because these need to be heated before consumption.
Many wondered what would happen to kulchas and naans, and some questioned if luxury tax will be imposed on keema parathas.
An official said frozen parota is preserved, sealed packed and branded. It is sold at a premium and it is not a staple item. It is consumed by the affluent class that could afford to pay tax.
The AAR in its ruling observed that parota does not have any specific entry in Customs Tariff Act or GST tariff.
As per a recent rule by the Authority for Advance Rulings' Karnata bench, parotta and roti are separate.
The Karnataka government has ruled differentiating paratha or parota from roti, which are essentially two types of Indian breads, and has clarified that paratha must be taxed at more than triple the G
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