PR Flour Mills Pvt Ltd ., In re
Date: May 18, 2023
Subject Matter
Composite supply of services by way of milling of food grains into flour is eligible for exemption, as the value of goods involved is within the prescribed limit.
Summary
The ruling discusses a case where the applicant has entered into an agreement with the District Controller of Food and Supplies, Government of West Bengal for the supply of fortified atta (flour) after milling and processing wheat provided by the Sta…
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 specif…