GST exemption for CSD and Unit Run Canteen supplies to authorized customers preserves state tax relief on specified goods. Exemption from state GST is granted for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorized customers, and supplies by Unit Run Canteens to authorized customers, applying across all tariff chapters. The notification adopts the interpretation rules of the First Schedule to the Customs Tariff Act, 1975 for tariff terms and notes, and comes into force from the date specified in the notification under the authority of the Punjab GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for CSD and Unit Run Canteen supplies to authorized customers preserves state tax relief on specified goods.
Exemption from state GST is granted for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorized customers, and supplies by Unit Run Canteens to authorized customers, applying across all tariff chapters. The notification adopts the interpretation rules of the First Schedule to the Customs Tariff Act, 1975 for tariff terms and notes, and comes into force from the date specified in the notification under the authority of the Punjab GST Act.
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