GST exemption for CSD and Unit Run Canteens supplies to authorized customers under state tax notification. The State Government, under section 11(1) of the Manipur Goods and Services Tax Act, 2017, grants a full exemption from the central tax under section 9 for supplies of goods consisting of: CSD supplies to Unit Run Canteens; CSD supplies to authorized customers; and supplies by Unit Run Canteens to authorized customers, across tariff items and Chapters as defined in the First Schedule to the Customs Tariff Act, 1975, with interpretation rules and notes of that Schedule applying to the notification.
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GST exemption for CSD and Unit Run Canteens supplies to authorized customers under state tax notification.
The State Government, under section 11(1) of the Manipur Goods and Services Tax Act, 2017, grants a full exemption from the central tax under section 9 for supplies of goods consisting of: CSD supplies to Unit Run Canteens; CSD supplies to authorized customers; and supplies by Unit Run Canteens to authorized customers, across tariff items and Chapters as defined in the First Schedule to the Customs Tariff Act, 1975, with interpretation rules and notes of that Schedule applying to the notification.
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