GST on milling: composite supplies to governments may be exempt or treated as job-work attracting concessional rate for PDS distribution. GST on milling of wheat into flour and paddy into rice for PDS is exempt as a composite supply to government entities if the value of goods in the composite supply does not exceed twenty-five percent; where that threshold is exceeded, the milling service to a registered person is to be treated as job-work and taxed at the concessional job-work rate.
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 on milling: composite supplies to governments may be exempt or treated as job-work attracting concessional rate for PDS distribution.
GST on milling of wheat into flour and paddy into rice for PDS is exempt as a composite supply to government entities if the value of goods in the composite supply does not exceed twenty-five percent; where that threshold is exceeded, the milling service to a registered person is to be treated as job-work and taxed at the concessional job-work rate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
