| Date: |
28-06-2017
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| Notification No: |
Notification No. 06/2017 - Union Territory Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Union Territory Tax (Rate)
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| File No: |
F. No.354/117/2017-TRU |
| Subject: |
Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 6/2017-Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- In exercise of the powers conferred by section 21 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017) read with section 55 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations
of the Council, hereby notifies 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 applicable Union territory tax paid by it on the 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, 2017.
[F. No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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