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of <h1>GST on Custom Milling of Paddy: Clarification on Taxability and Rate Reduction to 5% Under Notification 1136-F.T.</h1> The circular clarifies the taxability of custom milling of paddy by rice millers for the Civil Supplies Corporation under GST. It states that milling of paddy into rice is not an intermediate production process related to cultivation and thus does not qualify for exemption under S. No 55 of Notification 1136-F.T. The process changes the essential characteristics of paddy, and since it is not typically done by cultivators, it is subject to GST. The GST rate for job work services related to food products, including milling of paddy into rice, is reduced to 5% on processing charges, effective from November 20, 2017.
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