Refund entitlement for Canteen Stores Department recognized for state tax on inward supplies used for authorized canteens. Section 55 of the Gujarat GST Act specifies the Canteen Stores Department under the Ministry of Defence as entitled to a refund of State tax paid on inward supplies when those supplies are received for subsequent supply to Unit Run Canteens or to the CSD's authorized customers, pursuant to a State notification effective from the notified commencement date.