Sir please clarify about gst rate of this shopkeeper?

sweets 5% gst rate applicable

5% on Sweets (But for composite dealers just 1%)

18% on Mobile recharge.

Only after implementation of GST.

Sir,

   The distributor said in all this days company has itself deducted service tax ,cst for recharge card and then send to distributor.And there after distributor transfer to  retailer without charging any vat or service charge. Now whether these distributor has to charge gst from retailer in this case.

Depends upon whether the same trend continues after implementation of GST.  Clarification may come only after GST implementation.  But otherwise, as you said, the distributor will charge GST over retailers and retailers over customers.