GST on milling of food grains into flour for Food & Supplies Department, Govt. of West Bengal

In re Maa Laxmi Enterprise (GST AAR West Bengal) Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of notification No. 12/2017- CT (R) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A. (1) In the instant case, value of supply shall be the consideration in money and shall also include all the components towards non-cash considerat...