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    <title>GST not leviable on handling charges of PDS distribution of Dhothies &amp; Sarees/ School Uniforms to the state government</title>
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    <description>GST not leviable on handling charges for inspection, collection, storage, transportation and related services supplied to the State Government in connection with free distribution of dhoties, sarees and school uniforms. The AAR held that such handling activities can constitute Pure Services-distinct from supply of goods-and, when supplied to the State Government and linked to functions entrusted to local bodies under Article 243G/243W, fall within the exemption under the relevant Notification.</description>
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      <title>GST not leviable on handling charges of PDS distribution of Dhothies &amp; Sarees/ School Uniforms to the state government</title>
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      <description>GST not leviable on handling charges for inspection, collection, storage, transportation and related services supplied to the State Government in connection with free distribution of dhoties, sarees and school uniforms. The AAR held that such handling activities can constitute Pure Services-distinct from supply of goods-and, when supplied to the State Government and linked to functions entrusted to local bodies under Article 243G/243W, fall within the exemption under the relevant Notification.</description>
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