https://www.taxtmi.com/circulars?id=70952 Custom milling of paddy into rice does not qualify for exemption as an intermediate production process in relation to cultivation of plants or agricultural produce. Milling takes place after harvest, is not ordinarily undertaken by cultivators, and changes paddy's essential characteristics. When performed as job work on goods belonging to another registered person, paddy milling is a supply of service taxable at 5% on processing charges rather than the entire value of rice. en-us Mon, 20 Nov 2017 00:00:00 +0530 Tue, 25 Aug 2026 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70952 Custom milling of paddy into rice does not qualify for exemption as an intermediate production process in relation to cultivation of plants or agricultural produce. Milling takes place after harvest, is not ordinarily undertaken by cultivators, and changes paddy's essential characteristics. When performed as job work on goods belonging to another registered person, paddy milling is a supply of service taxable at 5% on processing charges rather than the entire value of rice. Circulars GST - States Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70952