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    <title>GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS</title>
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    <description>Composite supply of milling of wheat into flour or paddy into rice to State Governments for PDS is exempt under Entry 3A if the value of goods in the composite supply does not exceed 25% of the total value; if the goods value exceeds this threshold, the supply is taxable at 5% as a job work service when provided to a registered person, including those registered only for tax deduction purposes.</description>
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      <description>Composite supply of milling of wheat into flour or paddy into rice to State Governments for PDS is exempt under Entry 3A if the value of goods in the composite supply does not exceed 25% of the total value; if the goods value exceeds this threshold, the supply is taxable at 5% as a job work service when provided to a registered person, including those registered only for tax deduction purposes.</description>
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