GST Exemption for Composite Supply of Milling Wheat into Flour: Analysis & Conclusion

In re Baba Lokenath Flour Mills Private Limited (GST AAR West Bengal) This article delves into the GST implications surrounding the composite supply of milling wheat into flour for public distribution. The key issue at hand is whether this supply qualifies for an exemption or is taxable under GST regulations. To determine this, the analysis considers aspects such as the classification of the supply as a composite supply, its relation to functions entrusted to Panchayats or Municipalities, and the value of goods within the supply. Analysis: The analysis begins by examining whether the supply ma...