GST Exemption on Milling Food Grains: Tax Rate Applies if Goods Value Exceeds 25% of Total Supply Value.

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....Eligibility of exemption under GST - composite supply - service by way of milling of food grains into flour - distribution of such flour under Public Distribution System - If the value of goods involved in such composite supply exceeds 25% of the value of supply, the supply shall attract tax @ 5% (CGST @ 2.5% + WBGST @ 2.5%) - AAR....