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GST exempt on composite supply of service by way of milling of food grains into flour
Case Law Details
- Case Name
- In re Himalayan Flour Mill 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 Bengal, Advance Rulings
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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 ...





