GST on milling services: exemption may apply when goods component is minor; otherwise job work rate for registered recipients. Where milling and fortification supplied as a composite supply to a government entity for PDS has goods component not exceeding 25% of total value, the supply is exempt under entry No. 3A. If the goods component exceeds that threshold, the activity is taxable as a job work service when supplied to a registered person and attracts the concessional job work rate; persons registered solely for tax deduction are treated as registered persons for this purpose.
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 services: exemption may apply when goods component is minor; otherwise job work rate for registered recipients.
Where milling and fortification supplied as a composite supply to a government entity for PDS has goods component not exceeding 25% of total value, the supply is exempt under entry No. 3A. If the goods component exceeds that threshold, the activity is taxable as a job work service when supplied to a registered person and attracts the concessional job work rate; persons registered solely for tax deduction are treated as registered persons for this purpose.
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