https://www.taxtmi.com/caselaws?id=396111 The authority ruled that the supplies made or to be made by the applicant do not qualify for the lower GST rate of 12% under the specified notification. The contract for setting up a dairy plant was not considered a composite supply of works contract eligible for the lower rate, as certain components did not meet the criteria outlined in the notification. Additionally, the processing of milk into various products did not align with the definition of "agricultural produce" under the relevant regulations. en-us Thu, 19 Mar 2020 00:00:00 +0530 Tue, 18 Mar 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396111 The authority ruled that the supplies made or to be made by the applicant do not qualify for the lower GST rate of 12% under the specified notification. The contract for setting up a dairy plant was not considered a composite supply of works contract eligible for the lower rate, as certain components did not meet the criteria outlined in the notification. Additionally, the processing of milk into various products did not align with the definition of "agricultural produce" under the relevant regulations. Case-Laws GST Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396111