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

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....E I.A.S, PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 11/2021 - TNGST (PP6/GST-15003/28/2021) Dated: 21.09.2021 Sub: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS -reg. Ref: Circular No. 153/09/2021-GST, dated 17.06.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi **....

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.... in Notification No. II(2)/CTR/532(d-14)/2017, dated 29.6.2017 exempts "composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per 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 rel....

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.... fact as to whether the value of goods in such composite supply is up to 25% and requires ascertainment on case-to-case basis. 3.3 In case the supply of service by way of milling of wheat into flour or of paddy into rice, is not eligible for exemption under SI. No. 3 A of G.O. (Ms) No. 72 dated 29.06.2017 published in Tamil Nadu Gazette Extraordinary in Issue No. 202 in Notification No. II(2)/C....