GST rate and sac/hsn on milling of wheat into flour for distribution to State Governments under PDS

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G K Agro Food Products (Querist)
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14 September 2021 Sir, we are the miller of wheat flour for distribution to the State Govt under the PDS System. what is the GST rate and HSN/SAC Code on the composite supply of goods and services which is provided to the State Govt.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 September 2021 Such supply is is exempt from GST.
Aata, maida, besan etc. [other than those put up in a unit container and bearing a registered brand name] exempt from GST.

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