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GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS - GST - States - 153/09/2021

Extract

..... amirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 2nd July, 2021. Sir, Sub: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS -reg. Various doubts have arisen whether composite supply of service by way of milling of wheat into wheat flour, alongwith fortification, by any person to a State Government for distribution o .....

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

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..... T 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 Panchayat under Article 243G of the Constitution. Hence, said entry No. 3A would apply to composite supply of milling of wheat and fortification thereof by miller, or of paddy into rice, provided that value of goods supplied in such composite supply (goods used for fortification, packing material etc) d .....

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

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