AAR: Rules on taxability & ITC exigibility w.r.t. LPG supplied to domestic/commercial customers

Gujarat AAR rules that LPG supplied to household domestic customers would attract GST of 5% GST (w.e.f. January 25, 2018) and LPG supplied to Commercial Customers would be liable to 18% GST; Cites that the applicant is purchasing the gas in bulk only from M/s Aegis GAS (LPG) Private Limited (which is a non-government company and a private unlisted company) and selling it by refilling it in cylinders to their customers; Clarifies that Notification No.01/2017-Central Tax (...