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=70876 Composite supplies of milling wheat into fortified flour or paddy into rice for State Government distribution under the Public Distribution System are exempt where the value of goods, including fortification inputs and packing material, does not exceed 25% of the total supply value. Eligibility depends on case-specific verification of that threshold. Where the threshold is exceeded, the milling service may attract GST at 5% as job work when supplied to a registered person, including a person registered solely for tax deduction purposes. en-us Fri, 25 Jun 2021 00:00:00 +0530 Fri, 21 Aug 2026 10:45:41 +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=70876 Composite supplies of milling wheat into fortified flour or paddy into rice for State Government distribution under the Public Distribution System are exempt where the value of goods, including fortification inputs and packing material, does not exceed 25% of the total supply value. Eligibility depends on case-specific verification of that threshold. Where the threshold is exceeded, the milling service may attract GST at 5% as job work when supplied to a registered person, including a person registered solely for tax deduction purposes. Circulars GST - States Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70876