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of <h1>Andhra Pradesh Clarifies GST Rules for Milling Wheat and Rice Under PDS; Key Exemption Thresholds Explained.</h1> The circular from the Andhra Pradesh Commercial Taxes Department addresses the GST implications on milling wheat into flour or paddy into rice for distribution under the Public Distribution System (PDS). It clarifies that if the value of goods in the composite supply does not exceed 25% of the total value, the supply is exempt under entry No. 3A of a specific notification. If the goods exceed 25%, a 5% GST rate applies if the supply is considered a job work service to a registered person. The circular provides guidance on determining eligibility for exemption and applicable GST rates.
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