Exemption from State Tax: supplies by CSD to unit run canteens and authorised customers are exempt. The State Government, invoking sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 and on Council recommendation, exempts from the whole of the State tax supplies of goods comprising: CSD to Unit Run Canteens; CSD to authorised customers; and Unit Run Canteens to authorised customers, with tariff item identification governed by the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.
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Exemption from State Tax: supplies by CSD to unit run canteens and authorised customers are exempt.
The State Government, invoking sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 and on Council recommendation, exempts from the whole of the State tax supplies of goods comprising: CSD to Unit Run Canteens; CSD to authorised customers; and Unit Run Canteens to authorised customers, with tariff item identification governed by the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.
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