Notification prescribing refund of 50% of GST on supplies to CSD under section 55 - 06/2017-State Tax (Rate) - Chhattisgarh SGST

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.