TaxTMI 
TaxTMI 
2023 (12) TMI 660
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....uling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act, KGST Act. 2. The applicant submitted that their's is a subsidiary canteen, formed in terms of permission granted vide letter No. DA-VII/SC-CP/2013 dated 28.11.2013, issued by the Central Office, Central Police Canteen, Ministry of Home Affairs, Government of India. The applicant is engaged in the business of supply of subsidized goods to serving & retired police personnel of the State Police Organisations. The applicant is allowed to purchase the said goods only from the Central Canteen situated at Yelahanka, ....
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.... Police Force Canteen System (CPFCS/ CPF Canteen System), which is set up vide letter No. 27011/75/201 l-R&W dated 18.11.2011, issued by the Resettlement & Welfare Department, Police Division-II, Ministry of Home Affairs, Government of India and thus claims that they are entitled to avail CPF Canteen facilities. 6. Applicant's Interpretation of Law: The applicant furnished their understanding / interpretation of law inter alia stating as under: 6.1 The applicant, quoting the Notification No. 7/2017-Central Tax (Rate) dated 28.06.02017, contends that their canteen is covered under "Unit Run Canteens" and thus the supply of goods by them to the authorized customers is exempted from levy of GST. 6.2 The Notification No. 6/2017-Central....
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....ng off an amount of Rs. 40,88,757/-on account of ITC for 2019-20, which is ineligible and time barred; the taxable value declared by the applicant in the statutory returns does not tally with the financial statements submitted by them at a later date; adjusted the liabilities with the ITC which is ineligible; Show cause notice No. 38/2021-22 dated 3.03.2022 was issued demanding the short paid GST liability of Rs. 52,62,236/- under Section 74 of the CGST Act 2017; the exemption from payment of GST is extended only to the Canteen Stores Department / Unit Run Canteens in terms of Notification No. 07/2017-Central Tax (Rate) dated 28.06.2017. PERSONAL HEARING PROCEEDINGS 8. Sri. Gireesha B R, ACP, CAR Hq., along with Sri. Shishir, C A & Au....
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....me Affairs, Government of India. The applicant is engaged in the business of supply of subsidized goods to serving & retired police personnel of the State Police Organisations. The applicant sought advance rulings in respect of the questions mentioned at para 3 supra. We take up one question at a time for discussion. 12. The first question is Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers? The applicant through this question claimed that they are a recognized Unit Run Canteen, and sought to know whether the supply of goods by them to authorized customers is exempted or not. The applicant without mentioning the number of relevant notification, seeks th....
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....r the Ministry of Defence, Government of India. It is an admitted fact that the applicant is a subsidiary canteen of the Central Police Force Canteen System (CPFCS), under the Ministry of Home Affairs, Government of India, formed in terms of permission granted vide letter No. DA-VII/SC-CP/2013 dated 28.11.2013. Further, para 4(h) of the said letter specifies that "VAT as applicable in conformity with orders of State Government will be paid unless specifically exempted by notification of concerned State Government". Furthermore, the Central Police Force Canteen System (CPFCS) does not mention/use the terms Canteen Stores Department, Unit Run Canteens of the CSD and the authorized customers of CSD in the aforesaid letter dated 28.11.2013. Thu....
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....epartment (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 applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD. 2. This notification shall come into force with effect from the 1st day of July, 16. It is evident from above that the Notification No. 6/2017-Central Tax(Rate) dated 28.06.2017, specifies that "the Canteen Stores Department under the Ministry of Defence, as a person who shall be entitled to claim refund of fifty percent of the applicable central tax paid by it on all inwa....