Case LawOrder No.31/WBAAR/2019-20
Dipeet Agarwal ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- November 11, 2019
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Parthasarathi Dey
Subject
Supply of goods through PDS is not exempt under Notification No. 2/2017 – CT (Rate)
Exemption
Summary
The Applicant supplies consumer goods like biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS distributors. It seeks a ruling on whether he is liable to pay GST on such supplies of goods The AAR ruled that Supply…
Judgement
1.1 The Applicant supplies consumer goods like biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS distributors. It seeks a ruling on whether he is liable to pay GST on such supplies of goods. The question raised by the Applicant is admissible for advance ruling under section 97 (e) of the GST Act. 1.5 The Applicant further submits that the question raised in t…