Clarification on taxability of custom milling of paddy \u2013 regarding.
19\/19\/2017 Dated:- 20-11-2017 CGST – Circulars \/ Ordes
GST
Circular No. 19\/19\/2017-GST
\nF. No. 354\/263\/2017-TRU
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nTax research Unit
\n****
\nNorth Block, New Delhi
\n20th November 2017
\nTo,
\nThe Principal Chief Commissioners\/Chief Commissioners\/ Principal Commissioners\/ Commissioner of Central Tax (All) \/
\nThe Principal Director Generals\/ Director Generals (All)
\nMadam\/Sir,
\nSubject: Clarification on taxability of custom milling of paddy – regarding.
\nRepresentations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GS<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cessing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Job work has been defined under section 2 (68) of the CGST Act to mean any treatment or process undertaken by a person on goods belonging to another registered person. Further, under Schedule II (para 3) of the CGST Act, any treatment or process which is applied to another person's goods is a supply of service. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification on taxability of custom milling of paddy \u2013 regarding.19\/19\/2017 Dated:- 20-11-2017 CGST – Circulars \/ OrdesGSTCircular No. 19\/19\/2017-GST F. No. 354\/263\/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th November 2017 To, The Principal Chief Commissioners\/Chief Commissioners\/ Principal Commissioners\/ Commissioner of Central Tax (All) … Continue reading “Clarification on taxability of custom milling of paddy \u2013 regarding.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9118","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9118"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9118\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. Milling of paddy is not an intermediate production process in relation to cultivation of plants. It is a process carried out after the process of cultivation is over and paddy has been harvested. Further, processing of paddy into rice is not usually carried out by cultivator<\/p>\n
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