https://www.taxtmi.com/caselaws?id=439912 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 supply relates to Panchayat functions under Article 243G of Constitution. Since goods value (Rs. 60) constitutes 23.03% of total supply value (Rs. 260.48), not exceeding 25% threshold, the service is exempt from GST under Notification No. 12/2017-Central Tax (Rate). Revenue department's contrary view was rejected. en-us Fri, 19 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439912 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 supply relates to Panchayat functions under Article 243G of Constitution. Since goods value (Rs. 60) constitutes 23.03% of total supply value (Rs. 260.48), not exceeding 25% threshold, the service is exempt from GST under Notification No. 12/2017-Central Tax (Rate). Revenue department's contrary view was rejected. Case-Laws GST Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439912