https://www.taxtmi.com/circulars?id=56454 Milling of paddy into rice is not an intermediate production process in relation to cultivation and so is not eligible for exemption under S. No. 55 of Notification 12/2017. Milling alters paddy's essential characteristics and is usually done by rice millers. Milling performed as job work is taxable as a service and, under the reduced rate for food products, is liable to GST at 5% on the processing charges only. en-us Mon, 20 Nov 2017 00:00:00 +0530 Mon, 20 Nov 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56454 Milling of paddy into rice is not an intermediate production process in relation to cultivation and so is not eligible for exemption under S. No. 55 of Notification 12/2017. Milling alters paddy's essential characteristics and is usually done by rice millers. Milling performed as job work is taxable as a service and, under the reduced rate for food products, is liable to GST at 5% on the processing charges only. Circulars GST Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56454