Specifies the Canteen Stores Department claim a refund of fifty per cent of the applicable state tax paid by it on all inward supplies of goods - 06/2017-STATE TAX (RATE) - Himachal Pradesh SGST
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Partial tax refund entitlement for Canteen Stores Department on inward supplies for onward supply to unit canteens. Specifies that the Canteen Stores Department (CSD) is entitled to claim a refund equal to fifty per cent of the applicable state tax paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to authorized customers of the CSD, under the powers conferred by Section 55 of the Himachal Pradesh Goods and Services Tax Act, 2017.
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.
Partial tax refund entitlement for Canteen Stores Department on inward supplies for onward supply to unit canteens.
Specifies that the Canteen Stores Department (CSD) is entitled to claim a refund equal to fifty per cent of the applicable state tax paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to authorized customers of the CSD, under the powers conferred by Section 55 of the Himachal Pradesh Goods and Services Tax Act, 2017.
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