https://www.taxtmi.com/caselaws?id=434413 The AAR, West Bengal ruled on milling services provided to the State Government for the Public Distribution System. The applicant mills wheat into fortified flour and packs it for distribution. The Authority determined this constitutes a composite supply with milling as the principal service. Since the activity falls under functions entrusted to Panchayats under Article 243G of the Constitution and the value of goods (Rs. 60/-) represents only 23.03% of the total supply value (Rs. 260.48/-), which is below the 25% threshold, the supply qualifies for exemption under Notification No. 12/2017-Central Tax (Rate). en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434413 The AAR, West Bengal ruled on milling services provided to the State Government for the Public Distribution System. The applicant mills wheat into fortified flour and packs it for distribution. The Authority determined this constitutes a composite supply with milling as the principal service. Since the activity falls under functions entrusted to Panchayats under Article 243G of the Constitution and the value of goods (Rs. 60/-) represents only 23.03% of the total supply value (Rs. 260.48/-), which is below the 25% threshold, the supply qualifies for exemption under Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434413