Milling of Red gram liable to GST @ 5%

In re Seetharamanjaneya Dal And Fried Gram Mill (GST AAR Andhra Pradesh) Question: Whether the supply of red gram dall 2600 MTs by receiving 3823.529 MTs of red gram under barter system attracts any tax under GST? Answer: Applicant is appointed as “miller cum transporter”, for the purpose of conversion of red gram whole to red gram dall @68% of outturn ratio. Hence, the argument of the applicant treating the activity under taken in the instant case, as ‘barter system’ is misconstrued. It is nothing but ‘job work’ carried out on the whole red gram supplied ...