Applicability of GST

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....pplicability of GST<br> Query (Issue) Started By: - Murari Agrawal Dated:- 11-12-2020 Last Reply Date:- 11-12-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>West Bengal govt is giving wheat to Flour Mills for milling/crushing and the resultant fortified Atta is supplied under Public Distribution Scheme. No GST is charged by the Millers since inception. Now the GST officer has issued ....

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....summons u/s 70 of the CGST Act, 2017 to furnish all records and appear for hearing. There are about 100 millers, none of them has realised GST. Seek expert opinion on applicability of GST, if yes, the rate and whether the previous GST can be realised from the Govt of West Bengal. Reply By KASTURI SETHI: The Reply: Milling of wheat is a manufacturing service. A new product is emerged by the proce....

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....ss of milling. It is covered under Chapter/Heading No.1101. It attracts nil rate of GST if supplied in loose form and it attracts GST @ 5% (2.5 % + 2.5%) if supplied in unit container and flour is branded. See Notification No.1/17-CT(R) and 2/17-CT(R) both dated 28.6.17 as amended up to 30.9.2019 (Serial No. 54 & 73 respectively). Regarding the possibility of exemption from GST or non-levy of GST....

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...., go through Notification No.14/17-CT(R) dated 28.6.17 and 16/18-CT(R) dated 26.7.18. Also go through Articles 243 G and 243 W of Constitution of India for the purpose of exemption or non-levy of GST. If any doubt arises, post your query here again. Reply By PAWAN KUMAR: The Reply: dear sir, as per my view, it is the milling curshing of wheat is supply of service and is covered under exemption....

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.... under not. no.12/2017-central tax (rate) S.No.3. Reply By KASTURI SETHI: The Reply: Yes but exemption is conditional.<br> Discussion Forum - Knowledge Sharing ....