State tax exemption for CSD supplies to unit canteens and authorised customers under Jammu and Kashmir GST framework. The Government exempts from the whole of the state tax the supply of goods by the CSD to unit-run canteens and to authorised customers, and the supply of goods by unit-run canteens to authorised customers, applying the interpretive rules of the First Schedule to the Customs Tariff Act for tariff references; the exemption is effective immediately.
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.
State tax exemption for CSD supplies to unit canteens and authorised customers under Jammu and Kashmir GST framework.
The Government exempts from the whole of the state tax the supply of goods by the CSD to unit-run canteens and to authorised customers, and the supply of goods by unit-run canteens to authorised customers, applying the interpretive rules of the First Schedule to the Customs Tariff Act for tariff references; the exemption is effective immediately.
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