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

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....25 August, 2021 To All Zonal Additional Commissioner, Grade-1, Additional Commissioner, Grade-2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. 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....

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....cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitutio....

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....of wheat into flour or of paddy into rice, is not eligible for exemption under SI. No. 3A of Notification No. KA.NI.- 2-843/XI-9(47)/17- U.P. Act-1-2017-Order-(10) -2017 Dated: June 30, 2017 for the reason that value of goods supply in such a composite supply exceeds * 25%, then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work servic....