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

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..... agar, Bengaluru-560009, Dated: 23-06-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-06/2021 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 of service by way of milling of wheat into wheat flour, alongwith f .....

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..... ity 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 . As per the recommendation of the GST Council the issue is clarified as below. 3.1 Public Distribution specifically figures at entry 28 of the 11th Sche .....

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..... or 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 (11/2017) No FD 48 CSL 2017(Tax Rate) dated: 29.06.2017). Combined reading of the definition of job-work [section 2(68), 2(94), 22, 24, 25 and section 51] makes i .....

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