Applicability of GST

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..... West Bengal govt is giving wheat to Flour Mills for milling/crushing and the resultant fortified Atta is supplied under Public Distribution Scheme. No GST is charged by the Millers since inception. Now the GST officer has issued summons u/s 70 of the CGST Act, 2017 to furnish all records and appear for hearing. There are about 100 millers, none of them has realised GST. Seek expert opinion on .....

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..... applicability of GST, if yes, the rate and whether the previous GST can be realised from the Govt of West Bengal. - Reply By KASTURI SETHI - The Reply = Milling of wheat is a manufacturing service. A new product is emerged by the process of milling. It is covered under Chapter/Heading No.1101. It attracts nil rate of GST if supplied in loose form and it attracts GST @ 5% (2.5 % + 2.5%) if suppl .....

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..... ied in unit container and flour is branded. See Notification No.1/17-CT(R) and 2/17-CT(R) both dated 28.6.17 as amended up to 30.9.2019 (Serial No. 54 73 respectively). Regarding the possibility of exemption from GST or non-levy of GST, go through Notification No.14/17-CT(R) dated 28.6.17 and 16/18-CT(R) dated 26.7.18 . Also go through Articles 243 G and 243 W of Constitution of .....

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..... India for the purpose of exemption or non-levy of GST. If any doubt arises, post your query here again. - Reply By PAWAN KUMAR - The Reply = dear sir, as per my view, it is the milling curshing of wheat is supply of service and is covered under exemption under not. no.12/2017-central tax (rate) S.No.3. - Reply By KASTURI SETHI - The Reply = Yes but exemption is conditional. - Ap .....

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..... plicability of GST - Query Started By: - Murari Agrawal Dated:- 11-12-2020 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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