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GST on custom milling of paddy with transportation of rice & usage of gunny bags
Case Law Details
- Case Name
- In re Taranjeet Singh Tuteja & Brothers (GST AAR Chhattisgarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Chhattisgarh, Advance Rulings
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In re Taranjeet Singh Tuteja & Brothers (GST AAR Chhattisgarh)
Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags.
Applicant has been allotted the principal job work of Custom Milling of Paddy for manufacturing of rice, along with custom milling they will also get the payment towards the transportation of paddy & Rice, usage of gunny begs for packing of Rice and incentives as an additional charge for custom milling. there being a single contract for all above ...
Certain states dont treat as composite supply.
Hulling charges are brought to tax.
Transport charges are treated exempted.
What is the Tax status for Hulling charges for FCI, State Civil Supplies Corporation for supply to Public Distribution System -PDS
This case must be referred to appellate authority as definition of Composite supply under section 2(30) is wrongly interpreted. Which says two or more taxable supplies shall form a composite supply, supply of rice and paddy are exempted supplies and not taxable supplies .
is this rulling is in appellate stage , if yes what is the position till date ……………………………….