AAR : Custom milling of paddy, transportation, packing, a 'composite supply', taxable at 5%

Chattisgarh AAR rules that single contract for custom milling of paddy (i.e. production of rice on job-work) along with provision of gunny bags for packing of rice, transportation of paddy and rice and incentive constitutes a ‘composite supply’ u/s 2(30) of Chattisgarh GST Act, 2017;  Rejects applicant’s plea to consider incentive amount as exempted citing it as ‘subsidy’ while stating that said amount itself has been depicted as ‘incentive’ in contract wit...