GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS https://www.taxtmi.com/circulars?id=64853 Milling with fortification supplied to State Governments for PDS is exempt under entry No. 3A if the value of goods in the composite supply does not exceed 25% of the total value; otherwise, when supplied to a registered person as job work, it is chargeable at the concessional job work GST rate. A person registered only for deduction under section 51 is also a registered person for the concessional rate. en-us Thu, 17 Jun 2021 00:00:00 +0530 Fri, 18 Jun 2021 09:18:00 +0530 TaxTMI RSS Generator GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS https://www.taxtmi.com/circulars?id=64853 Milling with fortification supplied to State Governments for PDS is exempt under entry No. 3A if the value of goods in the composite supply does not exceed 25% of the total value; otherwise, when supplied to a registered person as job work, it is chargeable at the concessional job work GST rate. A person registered only for deduction under section 51 is also a registered person for the concessional rate. Circulars GST Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64853