IGST refund entitlement for Canteen Stores Department permits partial recovery of integrated tax on inward supplies for unit canteens. The Canteen Stores Department is specified as eligible to claim a refund of fifty per cent of the applicable integrated tax paid on all inward supplies of goods received for the purpose of subsequent supply to the Unit Run Canteens of the CSD or to authorized customers of the CSD, the entitlement taking effect from the commencement date stated in the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST refund entitlement for Canteen Stores Department permits partial recovery of integrated tax on inward supplies for unit canteens.
The Canteen Stores Department is specified as eligible to claim a refund of fifty per cent of the applicable integrated tax paid on all inward supplies of goods received for the purpose of subsequent supply to the Unit Run Canteens of the CSD or to authorized customers of the CSD, the entitlement taking effect from the commencement date stated in the notification.
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