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

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.... Pradesh CIRCULAR No. 08/2021(STATE) IN REFERENCE TO 153/09/2021(CENTRAL), Dt. 01/07/2021 Sub:-GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS - reg. Ref:- From the GOI, MOF, DOR, CBIC, Circular No.153/09/2021-GST, dated 17-06-2021. Certain representations have been received seeking clarification whether composite supply of service ....

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....services in which the value of supply of goods constitutes not more than 25 percent of the value of the said composite supply provided to the Central Government, State Government 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....

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....on case-to-case basis. 3.2 In case the supply of service by way of milling of wheat into flour or of paddy into rice, is not eligible for exemption under Sl. No. 3 A of Notification issued in the G.O.Ms.No.588, Revenue (Commercial Taxes-II) Department, dated 12-12-2017 (Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017) for the reason that value of goods supply in such a composite su....