Applicability of gst on paddy boiling

A firm is doing Para-boiling of Paddy for another firm (Not Milling). After Para-boiling, the paddy remains paddy, but it is Boiled Paddy and requires milling.
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Summary: The service of parboiling paddy for another firm is considered a job work service for food products and is subject to 5% GST on the processing charges billed to the client.

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