Composite supply exemption applies to milling for PDS when goods component is minimal; otherwise reduced GST as job work applies. Composite supply of milling and fortification supplied to State Governments for PDS is exempt under the composite-supply entry where the value of goods in the composite supply does not exceed the goods-value threshold, requiring case-by-case ascertainment. If the goods component exceeds that threshold, the supply is taxable as a job work service at the concessional rate when provided to a registered person, including those registered only for tax-deduction purposes.
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.
Composite supply exemption applies to milling for PDS when goods component is minimal; otherwise reduced GST as job work applies.
Composite supply of milling and fortification supplied to State Governments for PDS is exempt under the composite-supply entry where the value of goods in the composite supply does not exceed the goods-value threshold, requiring case-by-case ascertainment. If the goods component exceeds that threshold, the supply is taxable as a job work service at the concessional rate when provided to a registered person, including those registered only for tax-deduction purposes.
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