Tax exemption for CSD and unit canteen supplies under state GST, relieving state tax on specified goods transfers. Exempts supplies of goods by the Canteen Stores Department and Unit Run Canteens from the whole of the State tax under the Bihar Goods and Services Tax Act, 2017, covering CSD to Unit Run Canteens, CSD to authorized customers, and Unit Run Canteens to authorized customers; tariff descriptions follow the First Schedule to the Customs Tariff Act, 1975, and its interpretation rules.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for CSD and unit canteen supplies under state GST, relieving state tax on specified goods transfers.
Exempts supplies of goods by the Canteen Stores Department and Unit Run Canteens from the whole of the State tax under the Bihar Goods and Services Tax Act, 2017, covering CSD to Unit Run Canteens, CSD to authorized customers, and Unit Run Canteens to authorized customers; tariff descriptions follow the First Schedule to the Customs Tariff Act, 1975, and its interpretation rules.
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