https://www.taxtmi.com/caselaws?id=439911 AAR West Bengal ruled that milling services for converting wheat into fortified flour for Public Distribution System qualify as composite supply with milling as principal supply. The activity relates to Panchayat functions under Article 243G of Constitution as public distribution is listed in 11th Schedule. Since goods value (Rs. 60) constitutes 23.03% of total supply value (Rs. 260.48), not exceeding 25% threshold, the composite supply is eligible for GST exemption under entry 3A of Notification 12/2017-Central Tax (Rate). en-us Fri, 19 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439911 AAR West Bengal ruled that milling services for converting wheat into fortified flour for Public Distribution System qualify as composite supply with milling as principal supply. The activity relates to Panchayat functions under Article 243G of Constitution as public distribution is listed in 11th Schedule. Since goods value (Rs. 60) constitutes 23.03% of total supply value (Rs. 260.48), not exceeding 25% threshold, the composite supply is eligible for GST exemption under entry 3A of Notification 12/2017-Central Tax (Rate). Case-Laws GST Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439911