https://www.taxtmi.com/caselaws?id=446976 AAR Karnataka ruled that a subsidiary canteen of Central Police Force Canteen System under Ministry of Home Affairs is not entitled to CGST exemption on goods sold to authorized customers. The exemption under Notification 6/2017-Central Tax (Rate) applies only to Unit Run Canteens of Canteen Stores Department under Ministry of Defence. Since applicant operates under Ministry of Home Affairs, not Defence, it cannot claim exemption under CGST or similar State GST notifications, nor refund of taxes paid on purchases. en-us Thu, 16 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446976 AAR Karnataka ruled that a subsidiary canteen of Central Police Force Canteen System under Ministry of Home Affairs is not entitled to CGST exemption on goods sold to authorized customers. The exemption under Notification 6/2017-Central Tax (Rate) applies only to Unit Run Canteens of Canteen Stores Department under Ministry of Defence. Since applicant operates under Ministry of Home Affairs, not Defence, it cannot claim exemption under CGST or similar State GST notifications, nor refund of taxes paid on purchases. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446976