https://www.taxtmi.com/circulars?id=71518 Custom milling of paddy into rice on a job-work basis is a supply of service where processing is undertaken on goods belonging to another registered person. It is not exempt as an intermediate production process related to cultivation or agricultural produce, because milling occurs after harvest, is ordinarily performed by rice millers, and changes paddy's essential characteristics. The activity receives concessional GST treatment for job work relating to food and food products, with GST charged at 5% on processing charges rather than the entire value of rice. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 01 Oct 2026 15:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71518 Custom milling of paddy into rice on a job-work basis is a supply of service where processing is undertaken on goods belonging to another registered person. It is not exempt as an intermediate production process related to cultivation or agricultural produce, because milling occurs after harvest, is ordinarily performed by rice millers, and changes paddy's essential characteristics. The activity receives concessional GST treatment for job work relating to food and food products, with GST charged at 5% on processing charges rather than the entire value of rice. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71518