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TMI BlogGST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDSX X X X Extracts X X X X X X X X Extracts X X X X ..... EST, PIN-799006 Dated, Agartala, the 28 th June, 2021. Circular No. 09/2021 - GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (CDC)/II/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject : GST on milling of wheat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government of India, Ministry of Finance Department of Revenue. (Dr. Vishal Kumar, IAS) Chief Commissioner of State Tax Government of Tripura Encl: Circular No. 153/09/2021-GST Circular No. 153/09/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regards the rate of GST on such milling, if it does not fall in said entry No. 3A. The issue has been examined by GST Council in its 43rd meeting held on 28th May, 2021. 2. Entry at Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 exempts composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, or of paddy into rice, provided that value of goods supplied in such composite supply (goods used for fortification, packing material etc) does not exceed 25% of the value of composite supply. It is a matter of fact as to whether the value of goods in such composite supply is up to 25% and requires ascertainment on case-to-case basis. 3.2 In case the supply of service by way of milling o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Yours Faithfully, Shashikant Mehta Technical Officer (TRU) Email: [email protected] - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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