https://www.taxtmi.com/caselaws?id=427422 The AAR, West Bengal ruled that a flour miller's composite supply of crushing wheat into fortified atta for the State Government's Public Distribution System qualifies for GST exemption. The miller receives Rs. 60 per 100 kg for fortification and packing services, with total supply value of Rs. 260.48 including non-cash consideration. Since goods value constitutes 23.03% of total supply (below 25% threshold), and the service relates to Panchayat functions under Article 243G, the supply meets exemption conditions under Notification No. 12/2017-Central Tax (Rate). en-us Thu, 18 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427422 The AAR, West Bengal ruled that a flour miller's composite supply of crushing wheat into fortified atta for the State Government's Public Distribution System qualifies for GST exemption. The miller receives Rs. 60 per 100 kg for fortification and packing services, with total supply value of Rs. 260.48 including non-cash consideration. Since goods value constitutes 23.03% of total supply (below 25% threshold), and the service relates to Panchayat functions under Article 243G, the supply meets exemption conditions under Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427422