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

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..... Subject: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS -reg. No. CT/GST-15/2017/472 .-Certain representations have been received seeking clarification whether composite supply of service by way of milling of wheat into wheat flour, along with fortification, by any person to a State Government for distribution of such wheat flour under .....

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..... 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 Public Distribution specifically figures at entry 28 of the 11th Schedule to the constitution, which lists the activities that may be entrusted to a Panch .....

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..... n 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-(Rate) [FTX.56/2017/24 dated 29th June, 2017] Combined reading of the definition of job-work [section 2(68), 2(94), 22, 24, 25 and section 51] makes it clear that a person registered only for the purpose of deduction of tax under sec .....

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