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=64951 GST on milling for PDS is exempt as a composite supply to government where goods value is not more than twenty-five percent of the composite value. If the goods' value exceeds that threshold, milling provided to a registered person qualifies for the concessional job-work rate; persons registered only for tax deduction are treated as registered persons for this purpose. Determination of the goods' value share is factual and assessed case by case. en-us Wed, 23 Jun 2021 00:00:00 +0530 Sat, 17 Jul 2021 18:45:00 +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=64951 GST on milling for PDS is exempt as a composite supply to government where goods value is not more than twenty-five percent of the composite value. If the goods' value exceeds that threshold, milling provided to a registered person qualifies for the concessional job-work rate; persons registered only for tax deduction are treated as registered persons for this purpose. Determination of the goods' value share is factual and assessed case by case. Circulars GST - States Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64951