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

AI Summary

Kerosene Supply to Fair Price Shops Attracts 2.5% CGST and 2.5% SGST; HSN Code 2710 Confirmed A client supplied kerosene, sourced from IOC Chennai, to fair price shops for public distribution. The query was whether this supply attracts GST and, if so, the applicable HSN code and any relevant notifications. One response clarified that under Notification No. 1/2017 - Central Tax (Rate), the GST rate for kerosene oil supplied through the Public Distribution Scheme is 2.5% CGST and 2.5% SGST. Another response provided the HSN code as 2710. The client expressed gratitude for the information.