TMI Blog2019 (11) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 2/2017 - CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 - FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The Applicant is, therefore, liable to pay GST at the applicable rate on his supplies of goods through PDS. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant supplies consumer goods like biscuits, soaps etc. earmarked FOR PDS SUPPLY ONLY to fair price shops/PDS dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Corporation Ltd (hereinafter the WBECSC Ltd) against payment of a monthly administrative charge at a rate fixed by the Government of West Bengal (hereinafter the Govt). The Applicant bears all cost and charges, including packaging, loading, railway freight, demurrage etc, and bears all the risk associated with transportation, warehousing and quality of the products. 2.2 The Applicant su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods through PDS is not exempt under Notification No. 2/2017 - CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 - FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The Applicant is, therefore, liable to pay GST at the applicable rate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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