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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST exemption removed for Fair Price Shop services under PDS, changing tax treatment of commissioned sales.</h1> The specific GST exemption for services by Fair Price Shops to State Governments or Union Territories for sale of PDS commodities in consideration of commission or margin has been omitted by notification no. 49/2017 - Integrated Tax (Rate); an exempting note had earlier been inserted by notification no. 21/2017.

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