https://www.taxtmi.com/circulars?id=64935 The circular clarifies that milling of wheat into flour with fortification, or paddy into rice, supplied to a government for distribution under the Public Distribution System qualifies as a composite supply and is exempt under entry No. 3A if the value of goods in the composite supply does not exceed the prescribed threshold; otherwise, where the goods component exceeds that threshold the supply, when rendered as job work to a registered person, attracts the concessional job-work GST rate and persons registered only for tax deduction at source are treated as registered persons for this purpose. en-us Fri, 02 Jul 2021 00:00:00 +0530 Wed, 14 Jul 2021 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64935 The circular clarifies that milling of wheat into flour with fortification, or paddy into rice, supplied to a government for distribution under the Public Distribution System qualifies as a composite supply and is exempt under entry No. 3A if the value of goods in the composite supply does not exceed the prescribed threshold; otherwise, where the goods component exceeds that threshold the supply, when rendered as job work to a registered person, attracts the concessional job-work GST rate and persons registered only for tax deduction at source are treated as registered persons for this purpose. Circulars GST - States Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64935