Circular 153/09/2021 - Central Tax

Date: June 17, 2021

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Subject

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

Content

Certain representations have been received seeking clarification whether composite supply of service by way of milling of wheat into wheat flour, alongwith fortification, by any person to a State Government for distribution of such wheat flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, and also as r…

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