Heading 9961 or Heading 9962
Services – Exemption from GST
GST
Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.
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\nNotes:
\nAs Substituted vide notification no. 49\/2017- Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as
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