VAT schedule amendment clarifies treatment of Canteen Stores Department goods and permits input tax refund entitlement. The Third Schedule is amended to add a new entry classifying specified goods sold by the Canteen Stores Department as subject to conditions in the Fifth Schedule, listing covered categories and exclusions. The Sixth Schedule is adjusted to limit a country-specific sub-entry to a commodity scope, add an educational entity as a notified recipient, and insert a proviso permitting the Canteen Stores Department to claim an input tax refund at a specified rate for certain annexed items.
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.
VAT schedule amendment clarifies treatment of Canteen Stores Department goods and permits input tax refund entitlement.
The Third Schedule is amended to add a new entry classifying specified goods sold by the Canteen Stores Department as subject to conditions in the Fifth Schedule, listing covered categories and exclusions. The Sixth Schedule is adjusted to limit a country-specific sub-entry to a commodity scope, add an educational entity as a notified recipient, and insert a proviso permitting the Canteen Stores Department to claim an input tax refund at a specified rate for certain annexed items.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
