Somnath Flour Mills Private Limited ., In re
Date: February 9, 2023
Subject Matter
No GST on services of milling of food grains into flour To Govt. Of West Bengal for PDS
Summary
The composite supply of services by way of milling of wheat into flour (atta) to the West Bengal government for distribution of flour under the Public Distribution System is eligible for exemption as the value of goods involved in such a composite su…
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…