GST Exempt: Composite Supply of Atta to State Govt if Goods Value < 25%

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...