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

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.... PIN-799006 Dated, Agartala, the 28^th June, 2021. Circular No. 09/2021 - GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (CDC)/II/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject : GST on milling of wheat into flour or paddy into rice for distribution by State Gov....

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....venue. (Dr. Vishal Kumar, IAS) Chief Commissioner of State Tax Government of Tripura Encl: Circular No. 153/09/2021-GST   Circular No. 153/09/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Com....

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.... its 43rd meeting held on 28th May, 2021. 2. Entry at Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 exempts "composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local author....

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....mposite supply (goods used for fortification, packing material etc) does not exceed 25% of the value of composite supply. It is a matter of fact as to whether the value of goods in such composite supply is up to 25% and requires ascertainment 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&....