Refund entitlement for Canteen Stores Department established for state tax on inward supplies destined for canteen resale. Specification designates the Canteen Stores Department (CSD) as entitled to claim a refund of fifty per cent of the applicable State tax paid on inward supplies received for subsequent supply to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from the 1st day of July, 2017.