Canteen Stores Department claim a refund of fifty per cent. of the applicable state tax paid by all inward supplies of goods.

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....939 S.R.O. No............/2017.- In exercise of the powers conferred by section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the ....

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....notified under the United Nations(Previlages and Immunities) Act, 1947(Central Act 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitiled to claim a refund of taxes paid on the notified supplies of goods or services or both received ....