https://www.taxtmi.com/circulars?id=70952 Custom milling of paddy into rice on a job-work basis is a supply of service but is not exempt as an intermediate production process related to cultivation. Milling takes place after harvest, is ordinarily performed by rice millers rather than cultivators, and changes paddy's essential characteristics into rice. GST applies at the concessional rate applicable to job work relating to food and food products, calculated 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 on a job-work basis is a supply of service but is not exempt as an intermediate production process related to cultivation. Milling takes place after harvest, is ordinarily performed by rice millers rather than cultivators, and changes paddy's essential characteristics into rice. GST applies at the concessional rate applicable to job work relating to food and food products, calculated 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