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        GST

        GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

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        GST exemption on composite supply: milling for PDS eligible if goods value within threshold; otherwise taxable at concessional job work rate. Milling with fortification supplied to State Governments for PDS is exempt under entry No. 3A if the value of goods in the composite supply does not exceed 25% of the total value; otherwise, when supplied to a registered person as job work, it is chargeable at the concessional job work GST rate. A person registered only for deduction under section 51 is also a registered person for the concessional rate.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption on composite supply: milling for PDS eligible if goods value within threshold; otherwise taxable at concessional job work rate.

                                Milling with fortification supplied to State Governments for PDS is exempt under entry No. 3A if the value of goods in the composite supply does not exceed 25% of the total value; otherwise, when supplied to a registered person as job work, it is chargeable at the concessional job work GST rate. A person registered only for deduction under section 51 is also a registered person for the concessional rate.


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