📢𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗖 𝗦𝘁𝗮𝘆𝘀 𝗦𝗶𝗻𝗴𝗹𝗲 𝗝𝘂𝗱𝗴𝗲’𝘀 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁 𝗼𝗻 ,𝗣𝗮𝗿𝗼𝘁𝗮’ 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻, 𝗧𝗮𝘅 𝗥𝗮𝘁𝗲 State of Kerala vs. Modern Food Industries Pvt. Ltd. [img:Q6ytjpYmt]

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.