GST exemption for Canteen Stores Department and unit canteen supplies removes state tax liability for specified customers. Supplies of goods by the Canteen Stores Department to Unit Run Canteens and to Authorized customers, and supplies by Unit Run Canteens to Authorized customers, are exempt from the whole of the state tax leviable under section 9 of the Puducherry Goods and Services Tax Act, 2017; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975 and its notes.
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 Canteen Stores Department and unit canteen supplies removes state tax liability for specified customers.
Supplies of goods by the Canteen Stores Department to Unit Run Canteens and to Authorized customers, and supplies by Unit Run Canteens to Authorized customers, are exempt from the whole of the state tax leviable under section 9 of the Puducherry Goods and Services Tax Act, 2017; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975 and its notes.
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