https://www.taxtmi.com/circulars?id=62441 Milling of paddy into rice is not an intermediate production process related to cultivation, does not qualify as exempt agricultural produce job work under S. No 55 of Notification 12/2017, and thus constitutes a taxable supply of service. When performed as job work, milling is taxable under the reduced GST rate applicable to job work on food products, with tax leviable on the processing charges only and not on the entire value of the rice. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62441 Milling of paddy into rice is not an intermediate production process related to cultivation, does not qualify as exempt agricultural produce job work under S. No 55 of Notification 12/2017, and thus constitutes a taxable supply of service. When performed as job work, milling is taxable under the reduced GST rate applicable to job work on food products, with tax leviable on the processing charges only and not on the entire value of the rice. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62441