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

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....r No. 153/09/2021-GST of Central Tax) 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 service by way of milling of wheat into wheat flour, along with fortification, by any person to a State Government for distribution of such wheat flour un....

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....icle 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 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 th....