Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act - 07/2017 - Union Territory GST (UTGST) Rate
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UTGST exemption for CSD and Unit Run Canteen supplies to authorised customers removes UTGST on specified inward supplies. The notification exempts inward supplies of goods from Union Territory GST for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers, applying the First Schedule to the Customs Tariff Act for tariff definitions and interpretative rules.
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.
UTGST exemption for CSD and Unit Run Canteen supplies to authorised customers removes UTGST on specified inward supplies.
The notification exempts inward supplies of goods from Union Territory GST for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers, applying the First Schedule to the Customs Tariff Act for tariff definitions and interpretative rules.
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