https://www.taxtmi.com/caselaws?id=420798 The AAR, West Bengal determined that an applicant licensed as an agent to sell P.D.S. Kerosene to dealers under the West Bengal Kerosene Control Order, 1968 cannot be regarded as a fair price shop. Since the applicant doesn't qualify as a fair price shop, the GST exemption under notification entry 11A doesn't apply. The commission, transportation charges, stationery charges, and compensation for handling evaporation loss charged by the applicant to dealers form part of the taxable value of supply under section 15(2)(c) of the GST Act, making them subject to GST. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420798 The AAR, West Bengal determined that an applicant licensed as an agent to sell P.D.S. Kerosene to dealers under the West Bengal Kerosene Control Order, 1968 cannot be regarded as a fair price shop. Since the applicant doesn't qualify as a fair price shop, the GST exemption under notification entry 11A doesn't apply. The commission, transportation charges, stationery charges, and compensation for handling evaporation loss charged by the applicant to dealers form part of the taxable value of supply under section 15(2)(c) of the GST Act, making them subject to GST. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420798