Entitlement to claim refund for the purpose of Canteen Store Department under section 55 of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-852/XI-9(47)/17 - Uttar Pradesh SGST

Refund entitlement for Canteen Stores Department on state tax for inward supplies used for supply to unit canteens.

The notification specifies that the Canteen Stores Department, Ministry of Defence, is eligible to claim a refund of fifty per cent of the applicable state tax paid on inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers, thereby creating a statutory entitlement under the Act effective from the stated commencement date.