https://www.taxtmi.com/caselaws?id=416840 The case involved the eligibility for GST exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) for milling food grains into flour. The ruling determined that the composite supply of milling food grains into flour for the Food & Supplies Department is eligible for GST exemption under entry No. 3A if the value of goods does not exceed 25% of the total value. If the value of goods exceeds 25%, the supply will be taxed at 5% (CGST @ 2.5% + WBGST @ 2.5%). en-us Fri, 31 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416840 The case involved the eligibility for GST exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) for milling food grains into flour. The ruling determined that the composite supply of milling food grains into flour for the Food & Supplies Department is eligible for GST exemption under entry No. 3A if the value of goods does not exceed 25% of the total value. If the value of goods exceeds 25%, the supply will be taxed at 5% (CGST @ 2.5% + WBGST @ 2.5%). Case-Laws GST Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416840