GST exemption for CSD and unit run canteens supplies removes state tax on specified transfers to authorized customers. Exempts from Maharashtra state tax supplies of goods where the CSD supplies Unit Run Canteens, the CSD supplies authorized customers, and Unit Run Canteens supply authorized customers; tariff classifications follow the First Schedule to the Customs Tariff Act and its interpretative notes, and the exemption is issued under the Maharashtra GST Act effective from the commencement date in the notification.
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 CSD and unit run canteens supplies removes state tax on specified transfers to authorized customers.
Exempts from Maharashtra state tax supplies of goods where the CSD supplies Unit Run Canteens, the CSD supplies authorized customers, and Unit Run Canteens supply authorized customers; tariff classifications follow the First Schedule to the Customs Tariff Act and its interpretative notes, and the exemption is issued under the Maharashtra GST Act effective from the commencement date in the notification.
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