Fair Price Shops Must Pay GST on Dealer's Commission for Supplies to Ration Card Holders, Says AAR.

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Full Text of the Document

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....Exemption from GST - Fair Price Shop - Supply of goods or services to ration card holder on behalf of the Government - the consideration against which the applicant supplies S.K. Oil to the ration card holders comprises inter alia of ‘Dealer’s Commission’ - the applicant is making supply to the ration card holders and not to the State Government - Benefit of exemption from GST not available - AAR....