PDS distribution services by fair price shops exempt from GST when remunerated by commission or margin. Services by Fair Price Shops consisting of the sale of food grains, kerosene, sugar, edible oil and similar rationed commodities under the Public Distribution System to the Central Government, a State Government or a Union Territory in return for commission or margin are exempt from GST; amendments broadened the scope from an earlier limitation to sales of wheat, rice and coarse grains to the Central Government.
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.
PDS distribution services by fair price shops exempt from GST when remunerated by commission or margin.
Services by Fair Price Shops consisting of the sale of food grains, kerosene, sugar, edible oil and similar rationed commodities under the Public Distribution System to the Central Government, a State Government or a Union Territory in return for commission or margin are exempt from GST; amendments broadened the scope from an earlier limitation to sales of wheat, rice and coarse grains to the Central Government.
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