https://www.taxtmi.com/caselaws?id=439914 AAR West Bengal ruled that milling services for converting government-supplied wheat into fortified atta for Public Distribution System qualifies as exempt supply under Notification No. 12/2017. The composite supply involves milling as principal supply with goods component at 23.03% of total value (below 25% threshold). Total supply value calculated at Rs. 260.48 including cash consideration of Rs. 136.48 and non-cash consideration of Rs. 124 (by-products and gunny bags). Supply relates to Panchayat functions under Article 243G, satisfying exemption conditions rather than attracting 5% GST rate. en-us Tue, 30 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439914 AAR West Bengal ruled that milling services for converting government-supplied wheat into fortified atta for Public Distribution System qualifies as exempt supply under Notification No. 12/2017. The composite supply involves milling as principal supply with goods component at 23.03% of total value (below 25% threshold). Total supply value calculated at Rs. 260.48 including cash consideration of Rs. 136.48 and non-cash consideration of Rs. 124 (by-products and gunny bags). Supply relates to Panchayat functions under Article 243G, satisfying exemption conditions rather than attracting 5% GST rate. Case-Laws GST Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439914