In Re: CHANCHAL SAHA [Case Number WBAAR 32 of 2022] Order No. 09/WBAAR/2023-24 dated 26.06.2023
WEST BENGAL AUTHORITY FOR ADVANCE RULING [GOODS AND SERVICES
TAX]
Hon’ble AAR has pronounced the ruling in favour of Applicant that the applicant being a Fair Price Shop is not making any supply to the State Government. No tax is, therefore, to be charged to the State Government.
RULING by AAR
Question: Whether the applicant being a Fair Price Shop as defined under the Notification No. 2565/FS/FS/Sectt/Sup/4M-16/2014 dated 3rd November 2014 issued by the Government of West Bengal, is liable to charge GST from the State Government against the supply made by them?
Answer: The applicant is not making any supply to the State Government. No tax is, therefore, to be charged to the State Government.
Question: Whether the other charges like Dealer‟s commission, Dealer‟s Transport Charges, Stationery Charges, H & E Loss etc. would be chargeable to GST or treated as exempt?
Answer: GST would be applicable on these charges.
Question: Whether the supply of “S.K.Oil” along with charges would be treated as a composite supply wherein the principal supply would be the supply of “S.K.Oil”?
Answer: The applicant makes supply of goods namely S.K.Oil. Other charges shall form a part of the value of supply as per clause (c) of sub-section (2) of section 15 of the GST Act.
