Services for conversion of wheat into atta/fortified atta is composite supply

In re Aakash Food Products Private Limited (GST AAR West Bengal) This article examines the case of Aakash Food Products Private Limited in West Bengal, focusing on the value of supply of services for converting wheat into atta/fortified atta. Additionally, it explores the applicable tax rate for this supply. The analysis investigates whether the supply qualifies as a composite supply, its relation to Panchayat functions, and the percentage of goods’ value in the total supply. Analysis: The issue at hand is whether the supply provided by Aakash Food Products Pvt Ltd qualifies as an exempt...