No GST to be charged from State government being not a recipient under GST

Last updated: 26 July 2023
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has ruled that fair price shops, like the one operated by M/s. Chanchal Saha, are not required to charge GST to the State government. This is because the actual supply of goods, such as kerosene and sugar, is made to ration card holders, who are the recipients. The shop owner receives payment from these card holders, and no consideration is provided by the State government for these specific transactions.

Court :
AAR, West Bengal

Brief :
The AAR, West Bengal, in the matter of M/s. Chanchal Saha [Advance Ruling No.09/WBAAR/2023-24 dated June 26, 2023] ruled that the assessee is supplying goods to ration card holder and not to State government and since, the recipient is ration card holder and not the state government thus, no tax will be charged from the State government. 

Citation :
Advance Ruling No.09/WBAAR/2023-24 dated June 26, 2023

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Bimal Jain
Published in GST
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