KERSONE SUPPLY TO PDS SHOPS

[RV PERUMAL]

ONE OF MY CLIENT SUPPLIED KEROSENE ( PROCURED FROM IOC, CHENNAI) TO FAIR PRICE SHOPS TO SUPPLY THE SAME KEROSENE TO PUBLIC DISTRIBUTION SCHEME. WHETHER MY CLIENT'S SUPPLY OF KEROSENE ATTRACT GST? IF YES OR NO, PLEASE PROVIDE THE HSN CODE AND IF ANY NOTIFICATIONS, CIRCULARS. THANKS IN ADVANCE

[Rajagopalan Ranganathan]

Sir,

Vide Sl. No.164 of Notification No. 1/2017 -Central Tax (Rate) dated 28.6.2017 as amended the rate of gst for kerosene oil PDS is chargeable at the rate of 2.5% CGST and 2.5% SGST ,

[KASTURI SETHI]

HSN 2710

[RV PERUMAL]

THANK YOU VERY MUCH SIR

AI Summary

GST on kerosene supplies to public distribution requires levy at the notified rate; classify under HSN 2710.
Supply of kerosene to fair price shops for the Public Distribution System is taxable under GST, classified under HSN 2710, and subject to the specific GST rate prescribed in the central notification for kerosene PDS supplies.