Heading 9961 or Heading 9962 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. ************** Notes: As Substituted vide notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. ************** Notes: Inserted vide notification no. 21/2017 IT(R) dated 22-8-2017