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GST Exempt: Composite Supply of Atta to State Govt if Goods Value < 25%
Case Law Details
- Case Name
- In re Haldia Agro Private Limited (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re Haldia Agro Private Limited (GST AAR West Bengal)
Q: What is the value of services provided by the applicant for converting wheat into atta/fortified atta, distributed by the State Government through the Public Distribution System, and what is the applicable tax rate?
A: In this case, the value of the supply consists of both monetary and non-monetary consideration, as discussed. The composite supply involves milling food grains into flour (atta) for the Food & Supplies Department of the Government of West Bengal, for distribution under the Public Distribution System. This supply is e...
