GST not leviable on handling charges of PDS distribution of Dhothies & Sarees/ School Uniforms to the state government
Last updated: 21 January 2022
Court :
AAR, Tamil Nadu
Brief :
The AAR, Tamil Nadu in the matter of M/S. Handloom Weavers Cooperative Society Ltd. [Advance Ruling No. TN/47/ARA/2021 dated December 30, 2021] held that, the services rendered by the assessee towards handling of Dhothies & Sarees/ School Uniforms from Co-operative Societies to Public Distribution System / Revenue Department are exempted from payment of GST. Further held that, undertaking the activities of inspection, collection, storage, transportation, etc., are 'Pure Services' even if the supply is a composite supply.
Citation :
Advance Ruling No. TN/47/ARA/2021 dated December 30, 2021
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Bimal Jain
Published in GST
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