GST exemption for Canteen Store Department supplies extends state tax relief to CSD, unit canteens and authorized customers. Exemption from the whole of the State tax is granted for supplies connected to the Canteen Store Department: CSD to Unit Run Canteens, CSD to authorized customers, and Unit Run Canteens to authorized customers; tariff references are to be interpreted by the First Schedule to the Customs Tariff Act, 1975, including its notes, and the exemption relieves such supplies from the State tax leviable under the Assam GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for Canteen Store Department supplies extends state tax relief to CSD, unit canteens and authorized customers.
Exemption from the whole of the State tax is granted for supplies connected to the Canteen Store Department: CSD to Unit Run Canteens, CSD to authorized customers, and Unit Run Canteens to authorized customers; tariff references are to be interpreted by the First Schedule to the Customs Tariff Act, 1975, including its notes, and the exemption relieves such supplies from the State tax leviable under the Assam GST Act.
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