Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD - 07/2017 - Central GST (CGST) Rate

Exemption from CGST: supplies by CSD and Unit Run Canteens to authorised customers exempted from central tax.

Exemption from Central Goods and Services Tax is granted for the supply of goods by the Canteen Stores Department to Unit Run Canteens, by the Canteen Stores Department to authorised customers, and by Unit Run Canteens to authorised customers, applying to goods under any chapter of the Customs Tariff. Interpretation of tariff terms and applicable notes shall follow the First Schedule to the Customs Tariff Act, and the notification takes effect from its stated commencement date.