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GST - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Exemption from GST - Composite Supply or not - service of ...


Crushing Food Grains as Composite Supply Exempt from GST When Provided to State Government Under Pure Service Classification.

February 14, 2020

Case Laws     GST     AAR

Exemption from GST - Composite Supply or not - service of crushing food grains - It is a composite supply of goods and services where service of crushing food grains is the principal supply and providing packing materials is ancillary to it - The Applicant intends to make the composite supply to the State Government. - It is Pure service to the recipient, namely the State Government - Benefit of exemption from GST available.

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