Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags.
It is Composite Supply and principal Supply is custom milling of paddy . Therefore GST Rates is 5%
Chhattisgarh Authority of Advance Ruling
Taranjeet Singh Tuteja & Brothers
STC/AAR/05/2018 dated 10.10.2018
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