Exemption of state tax: supplies by CSD and Unit Run Canteens to authorized customers exempt under HP GST. Supplies of goods by the CSD to Unit Run Canteens, by the CSD to authorized customers, and by Unit Run Canteens to authorized customers are exempt from the whole of the state tax leviable under section 9 of the Himachal Pradesh GST Act, 2017, with tariff references as any Chapter of the Customs Tariff Schedule and interpretation guided by the First Schedule rules and Notes.
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.
Exemption of state tax: supplies by CSD and Unit Run Canteens to authorized customers exempt under HP GST.
Supplies of goods by the CSD to Unit Run Canteens, by the CSD to authorized customers, and by Unit Run Canteens to authorized customers are exempt from the whole of the state tax leviable under section 9 of the Himachal Pradesh GST Act, 2017, with tariff references as any Chapter of the Customs Tariff Schedule and interpretation guided by the First Schedule rules and Notes.
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