GST Exemption Approved for Milling Food Grains Under West Bengal's Public Distribution System, Goods Value Below 25% Threshold.

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....Exemption from GST - composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System - the value of goods involved in the instant supply stands at Rs. 60/- against total value of supply of Rs. 260.48, thereby the value of goods involved in the instant composite supply stands at 23.03% of the total value of supply i.e., it does not exceed 25% of the value of the composite supply. - Benefit of exemption from GST available - AAR....