Crushing Food Grains as Composite Supply Exempt from GST When Provided to State Government Under Pure Service Classification.

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Full Text of the Document

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....Exemption from GST - Composite Supply or not - service of crushing food grains - It is a composite supply of goods and services where service of crushing food grains is the principal supply and providing packing materials is ancillary to it - The Applicant intends to make the composite supply to the State Government. - It is Pure service to the recipient, namely the State Government - Benefit of exemption from GST available.....