Circular 19/19/2017 - Central Tax
Date: November 20, 2017
File No: F. No. 354/263/2017-TRU
Subject
Clarification on taxability of custom milling of paddy.
Content
Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S. No 55 of Notification 12/2017 - Central Tax (Rate) dated 28th June 2017. 2. The matter has been examined. S. No 55 of Notification 12/2017- Central Tax (Rate) exempts carrying out an intermediate production process as jo…