Levy of GST— In the instant case, the applicant has sought Advance Ruling on the following question:-

1. Whether the claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme and supply to Revenue Department/Social Welfare Department will attract 18% GST or not.

2. If yes whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not.

The applicants have contended that they have been appointed and acting as a Nodal Agency to inspect and procure Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform under Government Flagship Schemes.

Held that— The services rendered by the applicant towards handling of Dhothies & Sarees/ School Uniforms from Co-operative Societies to Public Distribution System / Revenue Department is exempted from payment of GST as per serial number 3 of the table given in GST Notification No. 12/2017 - Central Tax (Rate) Dated: 28.06.2017 as amended read with SI. No. 3 of Annexure to notification Ms. No. 72/2017 dated 29.06.2017 2. Being the fact of the case relates to Pre-GST period, this question does not fall under the ambit of Section 95(a) and therefore this question is not admitted.