Composite supply exemption for milling to state governments applies if goods value is one quarter or less; otherwise job work rate applies. Supply of milling and fortification of wheat or paddy to State Governments for PDS qualifies for exemption under entry No. 3A where the supply is a composite supply and the value of goods in that composite supply does not exceed 25 percent of the total value; if the goods' value exceeds that threshold, the activity is treated as job work supplied to a registered person and subject to the concessional job work GST rate, with persons registered only for tax deduction also regarded as registered persons.
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 for milling to state governments applies if goods value is one quarter or less; otherwise job work rate applies.
Supply of milling and fortification of wheat or paddy to State Governments for PDS qualifies for exemption under entry No. 3A where the supply is a composite supply and the value of goods in that composite supply does not exceed 25 percent of the total value; if the goods' value exceeds that threshold, the activity is treated as job work supplied to a registered person and subject to the concessional job work GST rate, with persons registered only for tax deduction also regarded as registered persons.
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