https://www.taxtmi.com/caselaws?id=416838 The composite supply of milling food grains into flour for the Food & Supplies Department is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) provided the value of goods does not exceed 25% of the total supply value. If the value of goods surpasses 25%, the supply will be subject to a 5% GST rate (CGST @ 2.5% + WBGST @ 2.5%) under entry No. 26 of Notification No. 11/2017-Central Tax (Rate). en-us Fri, 31 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416838 The composite supply of milling food grains into flour for the Food & Supplies Department is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) provided the value of goods does not exceed 25% of the total supply value. If the value of goods surpasses 25%, the supply will be subject to a 5% GST rate (CGST @ 2.5% + WBGST @ 2.5%) under entry No. 26 of Notification No. 11/2017-Central Tax (Rate). Case-Laws GST Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416838