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=64897 Eligibility for exemption of milling-and-fortification supplied for Public Distribution turns on whether the value of goods in the composite supply (including fortification inputs and packing) does not exceed the prescribed threshold; this is a factual, case-by-case determination. If the goods component exceeds the threshold, the milling service supplied to a registered person is treated as job work and attracts the reduced GST rate applicable to job-work services, with persons registered only for tax deduction treated as registered persons for that purpose. en-us Thu, 01 Jul 2021 00:00:00 +0530 Thu, 08 Jul 2021 12:55:00 +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=64897 Eligibility for exemption of milling-and-fortification supplied for Public Distribution turns on whether the value of goods in the composite supply (including fortification inputs and packing) does not exceed the prescribed threshold; this is a factual, case-by-case determination. If the goods component exceeds the threshold, the milling service supplied to a registered person is treated as job work and attracts the reduced GST rate applicable to job-work services, with persons registered only for tax deduction treated as registered persons for that purpose. Circulars GST - States Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64897