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Will "heat and eat" Parotas be charged 18% GST?

"Parotas" are not Rotis, Chapattis or Khakhras: Karnataka GST Authority differentiates 'ready to eat' from 'heat and eat' [Read Order] #Parotas

barandbench.com/news/litigatio…
The Karnataka Authority for Advanced Ruling (AAR) has ruled that "parotas" cannot be lumped in the same category as rotis for tax purposes or to claim the reduced 5% GST that can be availed when it comes to the sale of rotis, plain chapattis and Khakhras. @IDFreshFood
As per Entry 99A to Schedule I of GST Notifications issued in 2017, a reduced 5% GST rate can be availed, if two conditions are satisfied, i.e.

(1) be classified under the Tariff Headings of either 1905 or 2106;

(2) be either "Khakhra, plain chapatti or roti."
Food production company, ID Fresh Food had applied to the GST Authority claiming that their ready to eat Whole Wheat and Malabar Parota products merits classification under the Tariff Heading "1905 90 90". @IDFreshFood @GST_Council
The company sought to avail the reduced GST rate of 5% GST rate under Entry 99A, rather than the 18% GST otherwise applicable.
Rather, the AAR found that the "parota" product was not like a khakhra, plain chapatti or roti (at 5% GST), as these are completely cooked preparations and do not require any processing for human consumption.
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