GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

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....Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS -reg. Certain representations have been received seeking clarification whether composite supply of service by way of milling of wheat into wheat f....

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....y or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution". 3. As per the recommendation of the GST Council the issue is clarified as below. 3.1 Public Distribution specifically figures at entry 28 of the 11th Schedule....

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.... that value of goods supply in such a composite supply exceeds 25%, then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work service (entry No. 26 of notification No. 11/2017- Central Tax (Rate) dated 28.06.2017). Combined reading of the definition of job-work [section 2(68), 2(94), 22, 24, 25 and section 51] makes it clear that a perso....