AAR: Consumer Goods supplied through PDS at price fixed by Govt., liable to GST

Nov 14,2019

West Bengal AAR holds that applicant’s supply of goods such as biscuits/soaps, etc. earmarked ‘for PDS supply only’ to fair price shops/PDS distributors is liable to GST; Observes that said supplies are not exempt under Notification No. 2/2017 – Central Tax (Rate) or any other Notification; Further, the activities or transactions of the Applicant are not included in Schedule III, therefore applicant is liable to pay GST at the applicable rate; Rejects applic...


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