Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]

By Devanand T R - On September 6, 2023 5:30 pm - 2 mins read
Composite Supply - Supply - Composite Supply for Conversion - Conversion - Conversion of Wheat to Atta - taxscan

The West Bengal Authority for Advance Ruling (AAR) has held that the composite supply of services provided for the conversion of wheat into fortified atta (flour) for public distribution shall be exempted from Goods and Services Tax (GST) as the value of Goods involved in the Composite Supply does not exceed 25% of the total…

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