https://www.taxtmi.com/caselaws?id=439972 The AAR, West Bengal ruled that a company's service of crushing wheat into fortified atta for the State Government's Public Distribution System qualifies as composite supply with milling as the principal supply. The supply relates to functions entrusted to Panchayats under Article 243G of the Constitution. Since the value of goods (Rs. 60) constitutes only 23.03% of total supply value (Rs. 260.48), which is below the 25% threshold, the supply qualifies for exemption under entry 3A of Notification No. 12/2017-Central Tax (Rate) rather than being taxable at 5%. en-us Mon, 26 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439972 The AAR, West Bengal ruled that a company's service of crushing wheat into fortified atta for the State Government's Public Distribution System qualifies as composite supply with milling as the principal supply. The supply relates to functions entrusted to Panchayats under Article 243G of the Constitution. Since the value of goods (Rs. 60) constitutes only 23.03% of total supply value (Rs. 260.48), which is below the 25% threshold, the supply qualifies for exemption under entry 3A of Notification No. 12/2017-Central Tax (Rate) rather than being taxable at 5%. Case-Laws GST Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439972