GST Exemption for Wheat Crushing Services: Composite Supply Value Under 25% Qualifies for Relief Under Public Distribution System.

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....Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the State Government through Public Distribution System - the total non-cash consideration for bi-products and gunny bags allowed to flower millers is to be included in value of supply - 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 available - AAR....