Partial refund entitlement for Canteen Stores Department on State tax for inward supplies used for subsequent supply to authorised customers. The notification specifies that the Canteen Stores Department (CSD), Ministry of Defence, is entitled to claim a refund of fifty per cent of the applicable State tax paid on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from 1 July 2017, under the powers conferred by the Delhi Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Partial refund entitlement for Canteen Stores Department on State tax for inward supplies used for subsequent supply to authorised customers.
The notification specifies that the Canteen Stores Department (CSD), Ministry of Defence, is entitled to claim a refund of fifty per cent of the applicable State tax paid on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from 1 July 2017, under the powers conferred by the Delhi Goods and Services Tax Act, 2017.
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