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of <h1>Jharkhand exempts certain CSD inward supplies from state tax u/s 11(1) of GST Act, effective July 2017.</h1> The Government of Jharkhand, using its authority under section 11(1) of the Jharkhand Goods and Services Tax Act, 2017, has issued a notification exempting certain inward supplies to the Canteen Stores Department (CSD) from state tax. This exemption applies to goods supplied by the CSD to Unit Run Canteens and authorized customers, as well as goods supplied by Unit Run Canteens to authorized customers, across any tariff item, sub-heading, heading, or chapter. The notification, effective from July 1, 2017, aligns with the Customs Tariff Act, 1975 for interpretation purposes.
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