Refund of fifty per cent. of the applicable State tax paid by it on all inward supplies of goods to CSD SGST - 06/2017-State Tax (Rate) - Bihar SGST

Refund entitlement for Canteen Stores Department reduces State tax on inward supplies intended for onward supply to canteens and customers.

The Canteen Stores Department (CSD) is specified as entitled to claim a refund of fifty per cent. of the applicable State tax on all inward supplies of goods received for subsequent supply to Unit Run Canteens or authorized customers of the CSD, effective from the notification's commencement and operating as a targeted fiscal concession under the State GST framework.