GST exemption for supplies by CSD and Unit Run Canteens to authorized customers removes state tax liability on those supplies. The State exempts from the whole of the tax leviable under section 9 of the Rajasthan Goods and Services Tax Act, 2017 the supply of goods by the CSD to Unit Run Canteens, the supply of goods by the CSD to authorized customers, and the supply of goods by Unit Run Canteens to authorized customers, with tariff references to the First Schedule of the Customs Tariff Act, 1975; the exemption is effective from 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for supplies by CSD and Unit Run Canteens to authorized customers removes state tax liability on those supplies.
The State exempts from the whole of the tax leviable under section 9 of the Rajasthan Goods and Services Tax Act, 2017 the supply of goods by the CSD to Unit Run Canteens, the supply of goods by the CSD to authorized customers, and the supply of goods by Unit Run Canteens to authorized customers, with tariff references to the First Schedule of the Customs Tariff Act, 1975; the exemption is effective from 1 July 2017.
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