GST exemption for supplies involving CSD and Unit Run Canteens enables zero state tax treatment for specified inter-supply transactions. The notification exempts from the whole of state tax 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; tariff classifications and interpretative rules of the First Schedule to the Customs Tariff Act apply to this exemption, effective from the commencement date specified in the notification.
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 exemption for supplies involving CSD and Unit Run Canteens enables zero state tax treatment for specified inter-supply transactions.
The notification exempts from the whole of state tax 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; tariff classifications and interpretative rules of the First Schedule to the Customs Tariff Act apply to this exemption, effective from the commencement date specified in the notification.
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