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of <h1>Canteen Stores Department entitled to 50% CGST refund on goods for Unit Run Canteens u/s 55, effective July 2017.</h1> The Government of India, through Notification No. 6/2017-Central Tax (Rate), specifies that the Canteen Stores Department (CSD) under the Ministry of Defence is entitled to a refund of 50% of the Central Goods and Services Tax (CGST) paid on all inward supplies of goods. This refund applies to goods intended for subsequent supply to Unit Run Canteens or authorized customers of the CSD. This notification, issued under the authority of Section 55 of the Central GST Act, 2017, becomes effective from July 1, 2017.
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