Clarification on taxability of custom milling of paddy

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.... received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under Sl. No 55 of Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30th June 2017, published in Extraordinary Official Gazette No. 3, Series I No. 13 dated 30th June, 2017. 2. The matter has been examined. Sl. No 55 of Notification No. 38/1/2017....

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....er section 2 (68) of the Act to mean "any treatment or process undertaken by a person on goods belonging to another registered person." Further, under Schedule II (para 3) of the Goa Goa Goods and Services Tax Act, 2017 "any treatment or process which is applied to another person's goods is a supply of service." 3. Milling of paddy is not an intermediate production process in relation to....

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....der Central Goods and Services Tax and Integrated Goods and Services Tax Acts. 5. GST rate on services by way of job work in relation to all food and food products falling under Chapters 1 to 22 has been reduced from 18% to 5% vide notification No. 38/1/2017-Fin(R&C)(31/2017-Rate)/3593 dated 24.10.2017, published in Extraordinary Official Gazette, Series I No. 30 dated26.10.2017 [Notification No.....