GST Exemption for Canteen Supplies by CSD

The Central Government exempts goods supplied by the Canteen Stores Department (CSD) to Unit Run Canteens (URCs) from central tax.

This exemption extends to goods supplied by CSD to authorized customers and from URCs to authorized customers.

Specific goods described in the table are exempted under their respective tariff items, sub-headings, headings, or chapters. The exemption aims to support the welfare of armed forces personnel and their families.

It took effect from July 1, 2017, facilitating affordable goods procurement for military personnel. The Customs Tariff Act, 1975, provides definitions for tariff items, sub-headings, headings, and chapters. This move aligns with public interest and recommendations from the Council, benefiting military personnel and authorized customers alike.