Exemption for canteen supplies under GST: state tax relief for CSD and unit canteen supply chains. Exemption of state tax under section 11(1) of the Nagaland GST Act exempts from the whole of state tax (section 9) specified supplies: goods supplied by the Canteen Store Department to Unit Run Canteens; goods supplied by the CSD to authorized customers; and goods supplied by Unit Run Canteens to authorized customers. Tariff terms are to be interpreted by reference to the First Schedule to the Customs Tariff Act, 1975, including its rules and notes.