https://www.taxtmi.com/caselaws?id=450843 A regulated Fair Price Shop arrangement under the Public Distribution System was treated as a service to the State Government rather than a taxable supply of goods. Because the dealer distributed S.K. Oil under fixed quantities and prices prescribed by the State framework, GST was not payable on the supply to the State Government, and the related dealer's commission, transport charges, stationery charges, handling charges and evaporation loss were covered by the same exemption treatment. The transaction also did not satisfy the ingredients of composite supply, as it was characterised as a single regulated service activity linked to the Public Distribution System. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450843 A regulated Fair Price Shop arrangement under the Public Distribution System was treated as a service to the State Government rather than a taxable supply of goods. Because the dealer distributed S.K. Oil under fixed quantities and prices prescribed by the State framework, GST was not payable on the supply to the State Government, and the related dealer's commission, transport charges, stationery charges, handling charges and evaporation loss were covered by the same exemption treatment. The transaction also did not satisfy the ingredients of composite supply, as it was characterised as a single regulated service activity linked to the Public Distribution System. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450843