Clarification on taxability of custom milling of paddy

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....entations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S. No 55 of Notification 12/2017 - State Tax (Rate) dated 30th June 2017. 2. The matter has been examined. S. No 55 of Notification 12/2017- State Tax (Rate) exempts carrying out an intermediate production process as job work ....

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....er registered person. Further, under Schedule II (para 3) of the GGST Act, any treatment or process which is applied to another person's goods is a supply of service. 3. Milling of paddy is not an intermediate production process in relation to cultivation of plants. It is a process carried out after the process of cultivation is over and paddy has been harvested. Further, processing of padd....