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

Refund entitlement for CSD of Union Territory tax on inward supplies for subsequent supply to unit canteens and authorised customers.

Notification designates the Canteen Stores Department as eligible to claim a refund of fifty per cent of the applicable Union territory tax paid on inward supplies received for subsequent supply to Unit Run Canteens or authorised customers, under powers conferred by section 21 of the Union Territory GST Act read with section 55 of the Central GST Act.