Value of Supply of Services for Wheat Conversion and Applicable Tax Rate

In re PR Flour Mills Pvt Ltd (GST AAR West Bengal) This article analyzes the case of PR Flour Mills Pvt Ltd in West Bengal, focusing on the value of supply of services for the conversion of wheat provided by the State Government into atta/fortified atta. The main question addressed is the determination of the applicable tax rate for this supply. The analysis delves into whether the supply qualifies as a composite supply and if it relates to functions entrusted to a Panchayat or Municipality. Additionally, it assesses whether the value of goods exceeds 25% of the total supply value, which impac...