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GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Exemption from GST - Fair Price Shop - Supply of goods or ...


Fair Price Shops Must Pay GST on Dealer's Commission for Supplies to Ration Card Holders, Says AAR.

July 6, 2023

Case Laws     GST     AAR

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 supplies S.K. Oil to the ration card holders comprises inter alia of ‘Dealer’s Commission’ - the applicant is making supply to the ration card holders and not to the State Government - Benefit of exemption from GST not available - AAR

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