The Authority for Advance Ruling in West Bengal ruled that Supply of goods through PDS is not exempt and hence is liable to pay GST.
The Authority ruled that the Supply of goods through PDS is not exempt under Notification No.212017 – CT (Rate) dated 28/06/2017, as amended from time to time or any other notification and is, therefore, liable to pay GST at the applicable rate on his supplies of goods through PDS.
