RATION SHOPS ALLOTTED BY GOVERNMENT TO ANY GSTIN HOLDER...WILL THE COMMISSION RECEIVED ON IT IS TAXABLE???

Reply: As per notification no. 12/2017 Central Tax rate daTED 28.06.2017, exemption has been provided to the 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 and  Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.