Clarification on taxability of custom milling of paddy

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....ircular No. 12(2017)/2019-TNGST (RC No.085/2017/A1/Taxation) Dated: 28.03.2019 Sub: Clarification on taxability of custom milling of paddy- Regarding. Ref: Department of Revenue, Tax Research Unit, Circular No.19/19/2017- GST dated 20.11.2017. ------ Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corp....

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....ther processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Job work has been defined under section 2 (68) of the TNGST Act to mean any treatment or process undertaken by a person on goods belonging to another registered person. Further, under Schedule II (para 3) of....

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....55 of Notification No.II(2)/CTR/532(d-15)/2017 dated 29.06.2017 and corresponding notifications issued under IGST and UTGST Acts. 4. GST rate on services by way of job work in relation to all food and food products falling under Chapters 1 to 22 has been reduced from 18% to 5% vide notification No. II(2)/CTR/858(a-5)/2017 dated 13.10.2017 [notification No. II(2)/CTR/532(d-15)/2017, S.No. 26 ref....