Refund of 50% of CGST on supplies to CSD under section 55 - 06/2017 - Central GST (CGST) Rate

Central tax refund entitlement for defence canteen supplies enables partial recovery of central tax on inward goods.

The Canteen Stores Department under the Ministry of Defence is specified as eligible to claim a refund of fifty per cent of the applicable central tax paid on all inward supplies of goods received for purposes of subsequent supply to Unit Run Canteens or to authorized customers of the CSD, under the power conferred by section 55 of the Central Goods and Services Tax Act.