Refund entitlement for CSD: portion of state GST refundable on inward supplies destined for unit canteens and authorized customers. Specification of refund entitlement designates the Canteen Stores Department (CSD) as eligible to claim a refund of a portion of the state tax paid on inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers, under powers conferred by the state GST enactment; the notification takes effect from the notified commencement date and implements the Council's recommendation as an administrative tax relief for supplies routed through the CSD.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund entitlement for CSD: portion of state GST refundable on inward supplies destined for unit canteens and authorized customers.
Specification of refund entitlement designates the Canteen Stores Department (CSD) as eligible to claim a refund of a portion of the state tax paid on inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers, under powers conferred by the state GST enactment; the notification takes effect from the notified commencement date and implements the Council's recommendation as an administrative tax relief for supplies routed through the CSD.
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