Milling Services to Government for PDS Atta Production Qualify as Exempt Composite Supply Under Entry 3A
Case-Laws
GST
AAR determined that milling services provided to State Government qualify as composite supply with milling as principal supply. The services involve crushing wheat into fortified wholemeal atta and packaging. The supply relates to Public Distribution System, a function entrusted to Panchayat under Article 243G. Total supply value was Rs. 260.48, with goods component (fo
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