Refund to CSD Canteens
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.6/2017-Central Tax(Rate)
New Delhi, the 28thJune, 2017
G.S.R. (E).-In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable central tax paid by it on allinward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
2.This notification shall come into force with effect from the 1stday of July, 2017.
[F.No.354/117/2007-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Disclaimer: We have taken due care while copying content of the Notification for purely informational/academic purpose. Fab Gyan and its Team will not be responsible for any mistake.