Custom Milling of Paddy Subject to 5% GST; Tax Exemption Claim Misplaced per Circular No. 51/25/2018-GST.

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....Exemption from GST - activity of custom milling of paddy - the claimed benefit of tax exemption, citing reference of Circular No. 51/25/2018-GST dated 31/07/2018 is misplaced and thus it is concluded that the applicants claim of any tax exemption on custom milling of paddy merit rejection - The activity of custom milling of paddy carried out by the applicant is liable to GST at the rate of 5%. - AAR....