Loading and Unloading Charges on Milling of Paddy


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Quick Summary
This discussion concerns the Goods and Services Tax (GST) applicable to loading and unloading charges incurred during the milling of paddy. The rice miller is seeking clarification on whether these ancillary charges should be taxed at the same 5% rate as the milling service itself, or if they are exempt under notification 09/2017. The consensus suggests that GST should be charged at the principal supply rate of 5% and is not exempt.

02 March 2022 Dear Sir/Madam,
We have the business of Rice mill, in this business we are used do milling process of paddy which is taxable @ 5%  but my query is for doing Milling process we charged Loading Unloading Hamali for which shall we collect GST @ same rate or is it exempted as per notification no 09/2017 of IGST

For Milling of Paddy @ 5%
Loading Unloading Hamali----???? (GST applicable or not)
Please if possible attach the notification regarding the same.
Thanking you

02 March 2022 GST has to be charged at the same rate of the principal supply. So 5% you need to charge and its not exempt.

08 March 2022 Sir thanks for information. Kindly attach any notification regarding the same.


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