Aryan Flour Mills Private Limited ., In re
Date: July 12, 2023
Subject Matter
Composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department for distribution under PDS is eligible for exemption
Summary
The ruling involves a case where the issue is to determine whether a supply qualifies as an exempt supply under the GST Act or if it is taxable at 5%. The case involves the milling of wheat into flour, fortification of the flour, and packing it into…
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…