5% GST payable on custom milling of paddy

In re Chopra Trading Company (GST AAR Chhattisgarh)

Whether the activity of custom milling of paddy is exempted from the purview of Goods and services Tax, if it is exemption notification the same is exempted?

The activity of custom milling of paddy carried out by the applicant is not exempted from the purview of Goods and Service Tax and is liable to GST at the rate of 5% (2.5% CGST and 2.5% CGGST).

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

M/s Chopra Trading Company, Village-Bemcha, Mahasamund, Dist-Mahasamund, Chhattisgarh, Pin Code-493445, [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhatiisgarh Goods & Services Tax Act, 2017 seeking advance ruling on

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