AAR West Bengal: GST on value of supply of services for conversion of wheat

In re Vikash Agritech Food Private Limited (GST AAR West Bengal) This article examines the case of Vikash Agritech Food 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 functions entrusted to a Panchayat, and the percentage of goods’ value in the total supply. Moreover, it considers the exemption criteria under GST laws. Analysis: Vikash Agritech Food Priva...