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of <h1>Assam Govt Clarifies GST Exemption for Milling Wheat or Paddy for PDS Distribution under Notification 12/2017, Entry 3A.</h1> The circular from the Government of Assam addresses the applicability of GST on the milling of wheat into flour or paddy into rice for distribution by State Governments under the Public Distribution System (PDS). It clarifies that such milling services may be exempt from GST under entry No. 3A of notification No. 12/2017 if the value of goods in the composite supply does not exceed 25% of the total value. If this threshold is exceeded, a 5% GST rate applies when the service is provided to a registered person. The circular is intended for clarification and not for interpreting legal provisions.
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