GST exemption for PDS milling applies when goods value is up to 25%; otherwise 5% job work rate applies. Composite supply of milling of wheat into flour or paddy into rice to State Governments for PDS is exempt under Entry 3A if the value of goods in the composite supply does not exceed 25% of the total value; if the goods value exceeds this threshold, the supply is taxable at 5% as a job work service 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.
GST exemption for PDS milling applies when goods value is up to 25%; otherwise 5% job work rate applies.
Composite supply of milling of wheat into flour or paddy into rice to State Governments for PDS is exempt under Entry 3A if the value of goods in the composite supply does not exceed 25% of the total value; if the goods value exceeds this threshold, the supply is taxable at 5% as a job work service when provided to a registered person, including those registered only for tax deduction purposes.
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