Clarification on taxability of custom milling of paddy

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.... clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S. No 55 of Notification 1136-F.T. [12/2017-StateTax (Rate)] dated 28th June 2017. 2. The matter has been examined. Sl. No 55 of Notification No.1136-F.T.[12/2017-StateTax (Rate)] exempts carrying out an intermediate production process as job work in relation to c....

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....erson. Further, under Schedule II (para 3) of the WBGST Act, 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 cultivation of plants. It is a process carried out after the process of cultivation is over and paddy has been harvested. Further, processing of paddy into rice is not u....