Notification under section 55 of Rajasthan Goods and Services Tax Act, 2017 specifying the CSD entitled to claim a refund of 50 percent of tax paid by it - F.12(56)FD/Tax/2017-Pt-I-45 - Rajasthan SGST

Refund entitlement for Canteen Stores Department on state tax paid for inward supplies to unit canteens.

The notification specifies that the Canteen Stores Department (CSD) is entitled to claim a refund of fifty per cent of the applicable State tax paid on all inward supplies of goods received for the purposes of subsequent supply to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from 1 July 2017.