Exemption of supplies by CSD from state GST where supplied to Unit Run Canteens and authorized customers. The notification exempts specified supplies from the whole of the state tax under section 9 of the Tamil Nadu GST Act: 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 to goods under any tariff classification in the First Schedule to the Customs Tariff Act, 1975, with the Schedule's interpretative rules to apply and with the exemption effective from the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
Exemption of supplies by CSD from state GST where supplied to Unit Run Canteens and authorized customers.
The notification exempts specified supplies from the whole of the state tax under section 9 of the Tamil Nadu GST Act: 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 to goods under any tariff classification in the First Schedule to the Customs Tariff Act, 1975, with the Schedule's interpretative rules to apply and with the exemption effective from the notification's commencement date.
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