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

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....ioner State Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Madam/Sir, Sub: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS -reg. Ref: CBIC Circular No. 153/09/2021-GST, dated the 17th June, 2021 Queries have been raised seeking clarification whethe....

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....nt 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 Constitution". 3. As per the recommendation of the GST Council the issue is clarified as below. 3.1 Pu....

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....ification No. 12/2017- State Tax (Rate) dated 29.06.2017 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 service (entry No. 26 of notification No. 11/2017- State Tax (Rate) dated 29.06.2017). Combined reading of the definition of job-work [section....