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=64887 Clarification: milling of wheat into flour or paddy into rice for State distribution under PDS qualifies as a composite supply; exemption under entry No. 3A applies when the value of goods in the composite supply does not exceed the specified threshold, a factual determination. If the goods component exceeds that threshold, the supply to a registered person is to be treated as job work and attracts the concessional job work rate; persons registered solely for tax deduction purposes qualify as registered persons for this treatment. en-us Fri, 02 Jul 2021 00:00:00 +0530 Sat, 03 Jul 2021 18:53:00 +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=64887 Clarification: milling of wheat into flour or paddy into rice for State distribution under PDS qualifies as a composite supply; exemption under entry No. 3A applies when the value of goods in the composite supply does not exceed the specified threshold, a factual determination. If the goods component exceeds that threshold, the supply to a registered person is to be treated as job work and attracts the concessional job work rate; persons registered solely for tax deduction purposes qualify as registered persons for this treatment. Circulars GST - States Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64887