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 instan

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