GST Implications on Wheat Conversion for distribution via Public Distribution System

In re Sri Durga Food Products Private Limited (GST AAR West Bengal) The case in question pertains to Sri Durga Food Products Private Limited and the GST implications on their activity of converting wheat into atta or fortified atta. This wheat is supplied by the State Government for distribution via the Public Distribution System (PDS). The ruling investigates whether this process qualifies as an exempt supply or if it falls under a taxable category, shedding light on the complex nature of GST in such cases. Analysis: The central focus of the case lies in determining the supply nature – ...