Commission earned by a Fair Price Shop (FPS) agent under the National Food Security Act (NFSA) for distributing PDS commodities is fully exempt from GST under Entry 11A of Notification No. 12/2017-Central Tax (Rate) and Circular No. 153/09/2021-GST. While no GST is payable, the exempt commission must be included in aggregate turnover for threshold evaluation and reported under Table 3.1(c) of GSTR-3B.
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