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

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....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 flour, alongwith fortification, by any person to a State Government for distribution of such wheat flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 38/1/2017-Fin(R&C)(12/20....

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....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 to the constitution, which lists the activities that may be entrusted to a Panchayat under Article 243G of the Constitution. Hence, said entry No. 3A would apply to composite supply of milling of wheat and fortif....

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.... of notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30-06-2017). Combined reading of the definition of job-work [Section 2(68), 2(94), 22, 24, 25 and Section 51] makes it clear that a person registered only for the purpose of deduction of tax under Section 51 of the Goa GST Act is also a registered person for the purposes of the said entry No. 26, and thus said supply to such person is als....