The Haryana appellate authority for advance ruling (AAAR) has said that the pizza toppings are not pizza, which is why 18% GST should be applied on the pizza toppings.
As the method to prepare a pizza topping is different from that of preparing a pizza, the AAAR, in the March 10 ruling, has said that pizza toppings must attract 18% GST.
The body has also taken into consideration all the ingredients that are used in the toppings, and has concluded that the toppings of pizza are sold as ‘cheese toppings’, and, as it is actually not cheese, it must be taxed more.
The AAAR has highlighted that the pizza toppings have a portion of vegetable fat, nearly 22%, which is why it cannot be qualified as processed cheese or a kind of cheese.
