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Heading 9961 or Heading 9962 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Omitted ************** Notes: Omitted vide notification no. 49/2017 - Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, 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 (PDS) against consideration in the form of commission or margin. ************** Notes: As inserted vide notification no. 21/2017 - Integrated Tax (Rate) dated 22-8-2017
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