Distribution under PDS

As per entry no. 11A to exemption lists, " 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 is exempt.

It's Exempt

Yes it is exempt as per section 11 of cgst act . notification no .12/2017

It is exempt

Thanks to all