State tax exemption for supplies by CSD and unit run canteens to authorized customers under GST notification. Exempts supplies of goods from the whole of the state tax under section 9 by specifying three classes of supply: the supply of goods by the CSD to the Unit Run Canteens, the supply of goods by the CSD to the authorized customers, and the supply of goods by the Unit Run Canteens to the authorized customers, and applies the interpretive rules of the First Schedule to the Customs Tariff Act to determine tariff item meanings.
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Provisions expressly mentioned in the judgment/order text.
State tax exemption for supplies by CSD and unit run canteens to authorized customers under GST notification.
Exempts supplies of goods from the whole of the state tax under section 9 by specifying three classes of supply: the supply of goods by the CSD to the Unit Run Canteens, the supply of goods by the CSD to the authorized customers, and the supply of goods by the Unit Run Canteens to the authorized customers, and applies the interpretive rules of the First Schedule to the Customs Tariff Act to determine tariff item meanings.
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