GST refund entitlement for defence canteen supplies: partial state tax reimbursement allowed for CSD on qualifying inward supplies. The notification designates the Canteen Stores Department as entitled to claim reimbursement of fifty per cent of the applicable Tripura State GST paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens or to authorized customers of the CSD, limiting refund eligibility to inward supplies intended for onward supply by the CSD.
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 refund entitlement for defence canteen supplies: partial state tax reimbursement allowed for CSD on qualifying inward supplies.
The notification designates the Canteen Stores Department as entitled to claim reimbursement of fifty per cent of the applicable Tripura State GST paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens or to authorized customers of the CSD, limiting refund eligibility to inward supplies intended for onward supply by the CSD.
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