GST exempt on composite supply of service by way of milling of food grains into flour

In re Himalayan Flour Mill Private Limited (GST AAR West Bengal) Question: Whether the instant composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017? Answer: The instant composite supply of service shall qualify for exemption vide serial 3A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 [corresponding West Bengal State Tax Notific...