https://www.taxtmi.com/caselaws?id=766773 AAR West Bengal ruled that a company's wheat milling, fortification, and packaging services for the State Government under Public Distribution System constitutes composite supply with milling as principal supply. The total supply value was Rs. 260.48 (comprising cash Rs. 136.48 and non-cash Rs. 124.00). Since goods value (fortification and packing costs Rs. 60.00) represented only 23.03% of total supply value, below the 25% threshold, and the supply relates to Panchayat functions under Article 243G, the service qualified for exemption under Notification No. 12/2017-Central Tax (Rate) serial no. 3A. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766773 AAR West Bengal ruled that a company's wheat milling, fortification, and packaging services for the State Government under Public Distribution System constitutes composite supply with milling as principal supply. The total supply value was Rs. 260.48 (comprising cash Rs. 136.48 and non-cash Rs. 124.00). Since goods value (fortification and packing costs Rs. 60.00) represented only 23.03% of total supply value, below the 25% threshold, and the supply relates to Panchayat functions under Article 243G, the service qualified for exemption under Notification No. 12/2017-Central Tax (Rate) serial no. 3A. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766773