https://www.taxtmi.com/caselaws?id=442498 The AAR, West Bengal ruled that a company providing wheat crushing services to convert wheat into fortified atta for the State Government's Public Distribution System qualifies for GST exemption. The composite supply involved goods valued at Rs. 60 against total supply value of Rs. 260.48, representing 23.03% of total value, which does not exceed the 25% threshold. The supply was deemed related to Panchayat functions under Article 243G of the Constitution. The service qualified for exemption under Notification No. 12/2017-Central Tax (Rate) as milling of food grains for PDS distribution met all specified conditions. en-us Thu, 13 Jul 2023 00:00:00 +0530 Mon, 21 Apr 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442498 The AAR, West Bengal ruled that a company providing wheat crushing services to convert wheat into fortified atta for the State Government's Public Distribution System qualifies for GST exemption. The composite supply involved goods valued at Rs. 60 against total supply value of Rs. 260.48, representing 23.03% of total value, which does not exceed the 25% threshold. The supply was deemed related to Panchayat functions under Article 243G of the Constitution. The service qualified for exemption under Notification No. 12/2017-Central Tax (Rate) as milling of food grains for PDS distribution met all specified conditions. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442498