Clarification on taxability of custom milling of paddy

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lling of paddy Representations have been received seeking 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 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ertaken by a person on goods belonging to another registered person. 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....