MANU/GSCU/0030/2017

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Circular No. : 19/19/2017-GST

Date : 20.11.2017

Notification/ Circulars Referred : Notification 12/2017 - Central Tax (Rate) dated 28th June 2017 MANU/GSCT/0013/2017;Notification No. 31/2017-CT(R) MANU/GSCT/0031/2017;Notification No. 11/2017-CT (Rate) dated 28.6.17 MANU/GSCT/0014/2017

Subject: Goods and Services Tax

Subject: Excise

Citing Reference:
Notification 12/2017 - Central Tax (Rate) dated 28th June 2017 MANU/GSCT/0013/2017  Referred

Notification No. 31/2017-CT(R) MANU/GSCT/0031/2017  Referred

Notification No. 11/2017-CT (Rate) dated 28.6.17 MANU/GSCT/0014/2017  Referred

To,

The Principal Chief Commissioners/Chief Commissioners/
Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Clarification on taxability of custom milling of paddy - regarding

Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S. No 55 of Notification 12/2017 - Central Tax (Rate) dated 28th June 2017.

2. The matter has been examined. S. No 55 of Notification 12/2017- Central Tax (Rate) exempts carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Agricultural produce has been defined in the notification to mean, any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alte........