https://www.taxtmi.com/circulars?id=57179 Milling of paddy into rice performed as job work is not an intermediate process related to cultivation because it occurs after harvest, is not usually done by cultivators, and alters essential characteristics; accordingly it is not exempt under the agricultural-produce exemption and is taxable as a service by way of job work, with GST applying to the processing charges only, in accordance with the notifications reducing GST on job work for food products. en-us Wed, 07 Feb 2018 00:00:00 +0530 Mon, 16 Jul 2018 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57179 Milling of paddy into rice performed as job work is not an intermediate process related to cultivation because it occurs after harvest, is not usually done by cultivators, and alters essential characteristics; accordingly it is not exempt under the agricultural-produce exemption and is taxable as a service by way of job work, with GST applying to the processing charges only, in accordance with the notifications reducing GST on job work for food products. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57179