GST Rate on Wheat Milling Services for PDS in West Bengal

In re Shree Krishna Roller & Flour Mills (GST AAR West Bengal) West Bengal Authority for Advance Ruling (AAR) examined the GST implications on the conversion of wheat into fortified atta under a contract with the State Government for distribution through the Public Distribution System (PDS). The applicant, Krishna Roller & Flour Mills, provides milling services but does not take ownership of the wheat or atta. The ruling primarily focused on determining the value of supply, applicable GST rate, and components to be included in the valuation under Notification No. 2/2018- Central Tax (R...