| Date: |
28-06-2017
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| Notification No: |
Notification No. 6/2017 - Central Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Central Tax (Rate)
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| File No: |
F. No.354/117/2007-TRU |
| Subject: |
Refund of 50% of CGST on supplies to CSD under section 55
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 6/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- In exercise of the powers conferred by section 55 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 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, 2017.
(Mohit Tewari)
Under Secretary to the Government of India
[F. No.354/117/2007-TRU]
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