GST on milling services: exempt where goods component falls within statutory threshold; otherwise taxable at reduced job-work rate. Eligibility for exemption of milling-and-fortification supplied for Public Distribution turns on whether the value of goods in the composite supply (including fortification inputs and packing) does not exceed the prescribed threshold; this is a factual, case-by-case determination. If the goods component exceeds the threshold, the milling service supplied to a registered person is treated as job work and attracts the reduced GST rate applicable to job-work services, with persons registered only for tax deduction treated as registered persons for that purpose.
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 on milling services: exempt where goods component falls within statutory threshold; otherwise taxable at reduced job-work rate.
Eligibility for exemption of milling-and-fortification supplied for Public Distribution turns on whether the value of goods in the composite supply (including fortification inputs and packing) does not exceed the prescribed threshold; this is a factual, case-by-case determination. If the goods component exceeds the threshold, the milling service supplied to a registered person is treated as job work and attracts the reduced GST rate applicable to job-work services, with persons registered only for tax deduction treated as registered persons for that purpose.
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