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    <title>2019 (11) TMI 714 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The Applicant sought a ruling on the liability to pay GST on supplies of consumer goods earmarked &#039;FOR PDS SUPPLY ONLY.&#039; The Application was admitted for further consideration. The Applicant, acting as an associate of a government corporation, argued for GST exemption on PDS supplies but provided no legal basis. The Revenue officer did not comment on the sustainability of the Applicant&#039;s argument. The Authority found that supplies through PDS were not exempt under relevant notifications, holding the Applicant liable to pay GST on such supplies at the applicable rate.</description>
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      <link>https://www.taxtmi.com/caselaws?id=388465</link>
      <description>The Applicant sought a ruling on the liability to pay GST on supplies of consumer goods earmarked &#039;FOR PDS SUPPLY ONLY.&#039; The Application was admitted for further consideration. The Applicant, acting as an associate of a government corporation, argued for GST exemption on PDS supplies but provided no legal basis. The Revenue officer did not comment on the sustainability of the Applicant&#039;s argument. The Authority found that supplies through PDS were not exempt under relevant notifications, holding the Applicant liable to pay GST on such supplies at the applicable rate.</description>
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