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

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..... The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS reg. Certain representations have been received seeking clarification whether composite supply o .....

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..... on 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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..... f Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 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- Central Tax (Rate) dated 28.06.2017 ). Combined reading of the definition of job-w .....

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