Baba Lokenath Flour Mills Private Limited ., In re
Date: June 25, 2023
Subject Matter
Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value
Summary
The ruling involves a case where the issue is whether a supply of milling wheat into wholemeal atta and fortifying it with micro-nutrients qualifies as an exempt supply or taxable at 5% under the GST Act. The ruling discusses the various aspects that…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,WEST BENGAL 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 specifi…