https://www.taxtmi.com/caselaws?id=427423 AAR West Bengal ruled that milling wheat into fortified flour for government's Public Distribution System constitutes a composite supply with milling as principal service. The supply qualifies for GST exemption under Notification 12/2017-Central Tax entry 3A as it relates to Panchayat functions under Article 243G of Constitution. Value of goods component was 21.52% of total supply value, remaining below the 25% threshold required for exemption eligibility. en-us Thu, 18 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427423 AAR West Bengal ruled that milling wheat into fortified flour for government's Public Distribution System constitutes a composite supply with milling as principal service. The supply qualifies for GST exemption under Notification 12/2017-Central Tax entry 3A as it relates to Panchayat functions under Article 243G of Constitution. Value of goods component was 21.52% of total supply value, remaining below the 25% threshold required for exemption eligibility. Case-Laws GST Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427423