State tax exemption on intrastate supplies by CSD and unit run canteens to authorized customers now applied. The notification exempts from State tax the supply of goods by the Canteen Stores Department to Unit Run Canteens and to authorized customers, and supplies by Unit Run Canteens to authorized customers, across any tariff chapter, with interpretation guided by the First Schedule to the Customs Tariff Act, 1975 and its explanatory notes.
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.
State tax exemption on intrastate supplies by CSD and unit run canteens to authorized customers now applied.
The notification exempts from State tax the supply of goods by the Canteen Stores Department to Unit Run Canteens and to authorized customers, and supplies by Unit Run Canteens to authorized customers, across any tariff chapter, with interpretation guided by the First Schedule to the Customs Tariff Act, 1975 and its explanatory notes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.