What is the GST rate for Rice flour mill. (milling services)

The GST rate for milling services provided by a rice flour mill is 5%.

Here's the breakdown:

• Job Work Activity: Milling rice into flour is considered a "job work" activity under the GST regime.
• Specific Notification: Notification No. 11/2017-CT (Rate) dated 28th June 2017, specifically mentions that job work for milling wheat into flour or paddy into rice attracts a 5% GST rate.

Therefore, when you charge customers for milling their rice into flour, you should apply a 5% GST rate on your service fees.

Additional Points:

• Loose vs. Packaged Flour: It's important to note that this 5% GST rate applies only to the milling service itself. If you sell the produced rice flour in pre-packaged and labelled containers, the final product might attract a different GST rate depending on the specific packaging and branding.
• SAC Code: The SAC code for milling services like rice flour production is likely to be 996789, which falls under the broader category of "Other milling services n.e.c."

For accurate and up-to-date information, it's always recommended to consult with a tax professional or refer to official government resources regarding GST rates and SAC codes specific to your business activities.