Exemption for inward supply to Canteen store department under section 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-853/XI-9(47)/17 - Uttar Pradesh SGST

Exemption for canteen supplies: state GST waived on CSD and unit-run canteen supplies to authorized customers.

The Governor, exercising powers under section 11(1) of the U.P. GST Act, 2017, exempts from state tax under section 9 the supply of goods (across any tariff chapter) by the Canteen Stores Department to Unit Run Canteens and to authorized customers, and by Unit Run Canteens to authorized customers. Interpretation of tariff item, heading, sub heading and Chapter follows the First Schedule to the Customs Tariff Act, 1975 and its interpretive notes. The notification takes effect from the commencement date specified.