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The notification concerns the application of GST to the milling of wheat into flour and paddy into rice when these products are distributed by State Governments under the Public Distribution System (PDS).
No, this notification specifically addresses milling operations where the resulting flour or rice is distributed by State Governments under the PDS.
The notification covers wheat milled into flour and paddy milled into rice.
The milled products, flour from wheat and rice from paddy, are intended for distribution by State Governments under the Public Distribution System (PDS).
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Circular No : 153/05/2021-GSTPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular_Refund_153.pdf