Supply of goods through PDS is not exempt: AAR West Bengal

In re Dipeet Agarwal (GST AAR West Bengal) Supply of goods through PDS is not exempt under Notification No. 2/2017 – CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 – FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The Applicant is, therefore, liable to pay GST at the applicable rate on his supplies of goods through PDS. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BENGAL 1. Admissibility of the Application 1....