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Goods and Services Tax

GST on composite supply of services by way of milling of food grains into flour to Food & Supplies Department

Case Law Details

Case Name
In re Berhampur Warehousing Private Limited (GST AAR West Bengal)
Date of Judgement/Order
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Advertisement In re Berhampur Warehousing Private Limited (GST AAR West Bengal) What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate)? In the instant case, value of supply shall be the consideration in money as well as non-cash consi...
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