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        GST Exemption Removed for Fair Price Shops Providing Essential Goods to Governments from Nov 15, 2017, per Notification 49/2017.

        Services previously exempted from GST under Heading 9961 or 9962, specifically those provided by Fair Price Shops to State Governments or Union territories through the sale of kerosene, sugar, edible oil, etc., under the Public Distribution System for a commission or margin, were omitted effective November 15, 2017, as per notification no. 49/2017. This exemption was initially introduced by notification no. 21/2017 on August 22, 2017.

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