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=65177 Where milling and fortification supplied as a composite supply to a government entity for PDS has goods component not exceeding 25% of total value, the supply is exempt under entry No. 3A. If the goods component exceeds that threshold, the activity is taxable as a job work service when supplied to a registered person and attracts the concessional job work rate; persons registered solely for tax deduction are treated as registered persons for this purpose. en-us Thu, 09 Sep 2021 00:00:00 +0530 Tue, 26 Oct 2021 17:29:00 +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=65177 Where milling and fortification supplied as a composite supply to a government entity for PDS has goods component not exceeding 25% of total value, the supply is exempt under entry No. 3A. If the goods component exceeds that threshold, the activity is taxable as a job work service when supplied to a registered person and attracts the concessional job work rate; persons registered solely for tax deduction are treated as registered persons for this purpose. Circulars GST - States Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65177