Liability to charge GST - Public Distribution System (PDS) - ...

Case Laws GST

March 14, 2024

Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government of West Bengal, authorizing as a “Dealer” as defined under Kerosene Control Order, 1968 - The AAAR held that their services were exempt from GST, rendering the question of charging GST to the State Government inapplicable. - The AAAR concluded that since the appellant acted as an agent for the State Government and their services were exempt from GST, the ancillary charges associated with the distribution of SK Oil were also not subject to GST. - On the issue of composite supply, AAAR held that it was identified as a single supply of service to the State Government by distributing SK Oil to ration card holders. Therefore, the concept of composite supply was not applicable to this case.

View Source

← Previous Next →

Liability to charge GST - Public Distribution System (PDS) - ...

Case Laws GST

March 14, 2024

You may also like:

Exemption from GST - Supply of biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS distributors - Supply of goods through PDS is not exempted

Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid...

GST - Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System...

GST - 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...

Exemption from GST - composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such...

Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of...

Classification of services - rate of GST - coal handling and Distribution charges - The supply of coal done through a separate purchase order and the supply of Coal...

Eligibility of exemption under GST - composite supply - service by way of milling of food grains into flour - distribution of such flour under Public Distribution System...

Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power...

Applicability of GST on supply of safe drinking water for public purpose - supply of drinking water for public purposes, if it is not supplied in a sealed container, is...

Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the...

Changes in GST - Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments - GST rate reduced from 18% with full ITC to Nil

Exemption from GST - Fair Price Shop - Supply of goods or services to ration card holder on behalf of the Government - the consideration against which the applicant...

Levy of GST - Fair Trade Premium - association of farmers, engaged in supply of agricultural produce through concept of fair trade - The Fair Trade Premium forms part of...

Quick Updates: