📢𝐊𝐞𝐫𝐚𝐥𝐚 𝐇𝐂 𝐒𝐭𝐚𝐲𝐬 𝐒𝐢𝐧𝐠𝐥𝐞 𝐉𝐮𝐝𝐠𝐞’𝐬 𝐉𝐮𝐝𝐠𝐦𝐞𝐧𝐭 𝐨𝐧 ‘𝐏𝐚𝐫𝐨𝐭𝐚’ 𝐂𝐥𝐚𝐬𝐬𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧, 𝐓𝐚𝐱 𝐑𝐚𝐭𝐞
𝐒𝐭𝐚𝐭𝐞 𝐨𝐟 𝐊𝐞𝐫𝐚𝐥𝐚 𝐯𝐬. 𝐌𝐨𝐝𝐞𝐫𝐧 𝐅𝐨𝐨𝐝 𝐈𝐧𝐝𝐮𝐬𝐭𝐫𝐢𝐞𝐬 𝐏𝐯𝐭. 𝐋𝐭𝐝.

Facts of the Case
▪️ Issue: The Single Judge had ruled that 'Classic Malabar Parota' and 'Whole Wheat Malabar Parota' attract a GST rate of 5%, not 18%.
▪️ Product: The products in question are 'Classic Malabar Parota' and 'Whole Wheat Malabar Parota'.
▪️ Appeal: The State of Kerala appealed the Single Judge’s judgment, seeking a higher GST rate of 18% for these products.

Court Judgment
▪️The Division Bench stayed the Single Judge’s judgment that imposed a 5% GST rate on the 'Classic Malabar Parota' and 'Whole Wheat Malabar Parota'.
▪️ Duration of Stay: The stay on the Single Judge’s judgment is for a period of two months.
▪️ Notice Issued: The court issued notice on the matter, indicating further examination and consideration of the case.

Conclusion: The Kerala High Court's Division Bench temporarily halted the implementation of the Single Judge’s decision, maintaining the previous GST rate classification until further review.
