Composite Supply Contract: Principal Supply is Custom Milling of Paddy with 5% GST Rate for Entire Agreement.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Liability of GST - as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal supply i.e. custom milling of paddy, it shall treated as composite supply - rate of GST to be determined based on principal supply i.e. 5%.....