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

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....53/09/2021(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 by way of milling of wheat into wheat flour, along with fortifi....

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....re 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 any function entrusted to a Municipality under article 243W of t....

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....illing 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 supply exceeds 25%, then the applicable GST rate would be 5% if such comp....