Contract of Job Work Activity of Custom Milling of Paddy, Transportation of Rice and Usage Charges of Gunny Bags Taxable at 5% as ‘Composite Supply’: AAR [Read Order]

The Chattisgarh Authority of Advance Ruling in an application filed by M/s. Taranjeet Singh Tuteja & Brothers ruled that a contract for custom milling involves transportation of paddy. Hence, custom milling being the principal supply attracts 5% GST by virtue of being ‘Composite Supply’ under Chattisgarh Goods and Services Tax Act (CG GST Act, 2017). […]

The post Contract of Job Work Activity of Custom Milling of Paddy, Transportation of Rice and Usage Charges of Gunny Bags Taxable at 5% as ‘Composite Supply’: AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.

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