GST on milling services: composite supply may be exempt; otherwise treated as taxable job work supply to registered recipients. Milling of wheat into flour or paddy into rice supplied to a government entity for PDS may be exempt as a composite supply where the value of goods in the composite supply does not exceed the prescribed threshold; otherwise the supply is taxable as a job work service when provided to a registered person, including one registered for tax deduction at source.
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: composite supply may be exempt; otherwise treated as taxable job work supply to registered recipients.
Milling of wheat into flour or paddy into rice supplied to a government entity for PDS may be exempt as a composite supply where the value of goods in the composite supply does not exceed the prescribed threshold; otherwise the supply is taxable as a job work service when provided to a registered person, including one registered for tax deduction at source.
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