GST exemption for CSD and Unit Run Canteen supplies removes state tax on specified supply relationships. Exempts from the whole of the state tax levy supplies within the CSD and Unit Run Canteen framework: CSD to Unit Run Canteens; CSD to authorized customers; and Unit Run Canteens to authorized customers, across all tariff classifications referenced to the First Schedule of the Customs Tariff Act, 1975, with applicable Section, Chapter and General Explanatory Notes governing interpretation.
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 Canteen supplies removes state tax on specified supply relationships.
Exempts from the whole of the state tax levy supplies within the CSD and Unit Run Canteen framework: CSD to Unit Run Canteens; CSD to authorized customers; and Unit Run Canteens to authorized customers, across all tariff classifications referenced to the First Schedule of the Customs Tariff Act, 1975, with applicable Section, Chapter and General Explanatory Notes governing interpretation.
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