M/s Chopra Trading Company
GST AAAROrder No. CG/AAAR/ 01/2021
Case summary
From the record, as published by the registry
Recorded against
In view of the above, the taxability of Custom milling of Rice provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution will be strictly governed by circular No. 153/09/2021-GST dated 17.06.2021 issued by the Government of India, Ministry of Finance, Department of Revenue
Filed asAppellate Ruling2021