Notification prescribing refund of 50% of SGST on supplies to CSD under section 55 - 1130-F.T.-06/2017-State Tax (Rate) - West Bengal SGST

Refund of SGST for CSD allows partial state tax refund on inward supplies for supply to canteens and authorized customers.

The notification designates the Canteen Stores Department (CSD) as eligible to claim a partial refund of the applicable State tax paid on inward supplies of goods when such goods are received for subsequent supply to the CSD's Unit Run Canteens or to authorized customers, and prescribes the concession's effective commencement.