SECTION 21 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017, READ WITH SECTION 55 OF THE CGST ACT, 2017 – REFUND IN CERTAIN CASES – REFUND OF 50% OF UTGST ON SUPPLIES OF GOODS TO CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE
NOTIFICATION NO. 6/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017
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.