Exemption from GST supplies by CSD to Unit Run Canteens and supplies by CSD/Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD - 07/2017-State Tax (Rate) - Chhattisgarh SGST

Exemption from state GST for CSD and Unit Run Canteen supplies to authorised customers under notified provision.

The State Government exempts from the whole of the state tax the supply of goods by the CSD to Unit Run Canteens, by the CSD to authorised customers, and by Unit Run Canteens to authorised customers, as specified across tariff items in the First Schedule to the Customs Tariff Act, by notification issued under sub section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017, and effective from the notified commencement date; interpretation follows the First Schedule's rules and notes.