Sri Durga Food Products Private Limited ., In re
Date: May 29, 2023
Subject Matter
Composite supply of services by way of milling of food grains into flour for PDS is eligible for exemption since the value of goods does not exceed 25%
Summary
The ruling involves a case where the issue is determining whether a particular supply qualifies as an exempt supply or is taxable under the GST act. The case involves the milling of wheat into flour, along with fortification and packing, which can be…
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 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 suc…