GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS.

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS. https://www.taxtmi.com/circulars?id=70679 Composite milling services for wheat flour, including fortification, or rice supplied for Public Distribution System purposes may be exempt where the goods component, including inputs and packing material, does not exceed 25 per cent of the composite supply value. Compliance with this limit requires case-specific verification. If exemption is unavailable because the goods component exceeds that limit, the milling supply is taxable at the concessional job-work rate when provided to a registered person, including a person registered solely for tax deduction purposes. en-us Tue, 22 Jun 2021 00:00:00 +0530 Tue, 04 Aug 2026 17:05:00 +0530 TaxTMI RSS Generator GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS. https://www.taxtmi.com/circulars?id=70679 Composite milling services for wheat flour, including fortification, or rice supplied for Public Distribution System purposes may be exempt where the goods component, including inputs and packing material, does not exceed 25 per cent of the composite supply value. Compliance with this limit requires case-specific verification. If exemption is unavailable because the goods component exceeds that limit, the milling supply is taxable at the concessional job-work rate when provided to a registered person, including a person registered solely for tax deduction purposes. Circulars GST - States Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70679