Whether crushing of grains for distribution through PDS is exempt supply

In re Sakshi Jhajharaa (GST AAR West Bangal)

The Applicant intends to make the composite supply as above to the State Government. The recipient is, therefore, the State Government.

The Applicant intends to crush the food grains belonging to the recipient and deliver the crushed grains to the recipient after packing. If the terms of the agreement with the recipient is such that it binds both the supplier and the recipient in a way that neither can divert the food grains to any use other than distribution through Public

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