State tax exemption for supplies by CSD and unit canteens removes State GST liability for supplies to authorized customers. The notification exempts from the whole of the State tax leviable under section 9 of the Meghalaya Goods and Services Tax Act, 2017 supplies of goods where: CSD supplies to unit-run canteens; CSD supplies to authorized customers; and unit-run canteens supply to authorized customers, with tariff references interpreted by the First Schedule to the Customs Tariff Act, 1975.
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Provisions expressly mentioned in the judgment/order text.
State tax exemption for supplies by CSD and unit canteens removes State GST liability for supplies to authorized customers.
The notification exempts from the whole of the State tax leviable under section 9 of the Meghalaya Goods and Services Tax Act, 2017 supplies of goods where: CSD supplies to unit-run canteens; CSD supplies to authorized customers; and unit-run canteens supply to authorized customers, with tariff references interpreted by the First Schedule to the Customs Tariff Act, 1975.
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