https://www.taxtmi.com/caselaws?id=392149 A composite supply of crushing food grains for the State Government, with delivery of the crushed grains and ancillary packing materials, is treated as exempt under Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) where the activity is linked to distribution through the Public Distribution System and the agreement prevents diversion of the grains to any other use. The ruling treats crushing as the principal supply and packing as incidental, and the exemption remains available only if the composite-supply condition on the value of goods is satisfied, including that packing materials do not exceed 25% of the value of the supply. en-us Mon, 10 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392149 A composite supply of crushing food grains for the State Government, with delivery of the crushed grains and ancillary packing materials, is treated as exempt under Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) where the activity is linked to distribution through the Public Distribution System and the agreement prevents diversion of the grains to any other use. The ruling treats crushing as the principal supply and packing as incidental, and the exemption remains available only if the composite-supply condition on the value of goods is satisfied, including that packing materials do not exceed 25% of the value of the supply. Case-Laws GST Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392149