State tax refund entitlement for Canteen Stores Department on inward supplies for resale to unit canteens and authorized customers. The Government of Puducherry specifies the Canteen Stores Department (CSD) as entitled to claim a refund of fifty per cent of the applicable state tax paid on all inward supplies of goods received for the purpose of subsequent supply to the CSD's Unit Run Canteens or to authorized customers, with the specification taking effect from 1 July 2017 under the Puducherry Goods and Services Tax framework.
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Provisions expressly mentioned in the judgment/order text.
State tax refund entitlement for Canteen Stores Department on inward supplies for resale to unit canteens and authorized customers.
The Government of Puducherry specifies the Canteen Stores Department (CSD) as entitled to claim a refund of fifty per cent of the applicable state tax paid on all inward supplies of goods received for the purpose of subsequent supply to the CSD's Unit Run Canteens or to authorized customers, with the specification taking effect from 1 July 2017 under the Puducherry Goods and Services Tax framework.
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