https://www.taxtmi.com/circulars?id=70991 Composite milling of wheat into flour, including fortification, or paddy into rice for the Public Distribution System is exempt where the value of supplied goods, including fortification inputs and packing material, does not exceed 25 per cent of the composite-supply value. Eligibility requires factual determination in each case. Where the goods component exceeds that threshold, the supply is taxable at 5 per cent if provided as job-work service to a registered person, including a person registered solely for tax deduction purposes. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 26 Aug 2026 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70991 Composite milling of wheat into flour, including fortification, or paddy into rice for the Public Distribution System is exempt where the value of supplied goods, including fortification inputs and packing material, does not exceed 25 per cent of the composite-supply value. Eligibility requires factual determination in each case. Where the goods component exceeds that threshold, the supply is taxable at 5 per cent if provided as job-work service to a registered person, including a person registered solely for tax deduction purposes. Circulars GST - States Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70991