Exemption for inward supply to Canteen store department under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 - 07/2017-State Tax(Rate) - Gujarat SGST

Canteen store department exemption: supplies between CSD, unit run canteens and authorized customers exempt from state GST.

Exemption removes State GST on supplies where goods are supplied by the Canteen Store Department to Unit Run Canteens, by the CSD to authorized customers, and by Unit Run Canteens to authorized customers; tariff references adopt the First Schedule to the Customs Tariff Act for interpretation.