Refund entitlement for CSD: State tax on inward supplies refundable for subsequent supply to unit canteens and authorized customers. Canteen Stores Department units under the Ministry of Defence are permitted to claim a refund of fifty percent of the applicable State tax paid on all inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers of the CSD, as authorized by State GST notification and effective from the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
Refund entitlement for CSD: State tax on inward supplies refundable for subsequent supply to unit canteens and authorized customers.
Canteen Stores Department units under the Ministry of Defence are permitted to claim a refund of fifty percent of the applicable State tax paid on all inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers of the CSD, as authorized by State GST notification and effective from the notification's commencement date.
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