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

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....1/ADM-8 dated 02/07/2021 Trade Circular No. 16 T of 2021 To ............................. ................................ Subject: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS -reg. Re: Circular No. 153/09/2021-GST dated the 17^th June. 2021 issued by the CBIC Central Board of Indirect Taxes and Customs (CB....

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....he Principal Chief Commissioners/ Chief 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 s....

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....vernment or Union territory or local authority or a Governmental authority 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 t....

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.... rice, is not eligible for exemption under Sl. No. 3 A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 for the reason 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)....