GST exemption for specified defence canteen supplies: state tax not leviable on CSD and unit canteen transactions. Exempts from the whole of the state tax leviable under the Goa Goods and Services Tax Act, 2017 supplies of goods consisting of: supplies by the CSD to Unit Run Canteens; supplies by the CSD to authorized customers; and supplies by Unit Run Canteens to authorized customers, with tariff references interpreted by applying the First Schedule rules, Section and Chapter Notes and General Explanatory Notes of the Customs Tariff Act, 1975.
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.
GST exemption for specified defence canteen supplies: state tax not leviable on CSD and unit canteen transactions.
Exempts from the whole of the state tax leviable under the Goa Goods and Services Tax Act, 2017 supplies of goods consisting of: supplies by the CSD to Unit Run Canteens; supplies by the CSD to authorized customers; and supplies by Unit Run Canteens to authorized customers, with tariff references interpreted by applying the First Schedule rules, Section and Chapter Notes and General Explanatory Notes of the Customs Tariff Act, 1975.
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