https://www.taxtmi.com/caselaws?id=439973 The AAR WB ruled that the applicant's composite supply of wheat milling services, fortification, and packing for the State Government's Public Distribution System qualified as an exempt supply under Notification No. 12/2017. The Authority determined this was a composite supply where milling services constituted the principal supply, performed in relation to Panchayat functions under Article 243G of the Constitution. The value of goods (fortification materials and packing) at Rs. 60 represented only 23.03% of the total supply value of Rs. 260.48, remaining below the 25% threshold required for exemption eligibility. en-us Mon, 26 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439973 The AAR WB ruled that the applicant's composite supply of wheat milling services, fortification, and packing for the State Government's Public Distribution System qualified as an exempt supply under Notification No. 12/2017. The Authority determined this was a composite supply where milling services constituted the principal supply, performed in relation to Panchayat functions under Article 243G of the Constitution. The value of goods (fortification materials and packing) at Rs. 60 represented only 23.03% of the total supply value of Rs. 260.48, remaining below the 25% threshold required for exemption eligibility. Case-Laws GST Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439973