Exemption from SGST supplies by CSD to Unit Run Canteens and supplies by CSD/Unit Run Canteen to authorised customers under section 11(1) - 1131-F.T.-07/2017-State Tax (Rate) - West Bengal SGST
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Exemption from State GST: supplies by CSD and Unit Run Canteens to authorised customers are exempt from state tax. The notification exempts from the whole of State tax supplies of goods by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers, referencing tariff classifications in the First Schedule to the Customs Tariff Act and applying its interpretative rules, under the power of section 11(1) of the West Bengal GST Ordinance.
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.
Exemption from State GST: supplies by CSD and Unit Run Canteens to authorised customers are exempt from state tax.
The notification exempts from the whole of State tax supplies of goods by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers, referencing tariff classifications in the First Schedule to the Customs Tariff Act and applying its interpretative rules, under the power of section 11(1) of the West Bengal GST Ordinance.
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