No GST to be charged from State government being not a recipient under GST

In re Chanchal Saha (GST AAR West Bengal) The AAR, West Bengal, in the matter of M/s. Chanchal Saha [Advance Ruling No.09/WBAAR/2023-24 dated June 26, 2023] ruled that the assessee is supplying goods to ration card holder and not to State government and since, the recipient is ration card holder and not the state government thus, no tax will be charged from the State government. Facts: M/s. Chanchal Saha (“the Applicant”) is a licensed dealer under Public Distribution System (“PDS”) of West Bengal government and runs a fair price shop which is authorized for distribution of essential ...