Notification No. 06/2017 - Central Tax (Rate) Explained

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Notification No. 06/2017 - Central Tax (Rate): Refund of 50% of CGST on supplies to CSD under section 55

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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 Defense, 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 1^st day of July, 2017.

(Mohit Tewari)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 06/2017 – Central Tax (Rate)

Q1: What is Notification 06/2017 GST?

Answer: It allows 50% CGST refund to CSD.
This applies on inward supplies used for further supply.

Q2: Who can claim this refund?

Answer: Only CSD.
Other entities are not eligible.

Q3: Is full GST refunded?

Answer: No.
Only 50% of CGST is refunded.

Q4: Does it apply to services?

Answer: No.
It applies only to goods.

Q5: Why only 50% refund?

Answer: To balance tax and welfare.
Partial benefit reduces revenue loss.

Q6: Is GST still charged by suppliers?

Answer: Yes.
Suppliers charge GST normally.

Q7: What is Section 55?

Answer: It allows special refund provisions.
Used for entities like CSD.

Q8: Does this reduce cost for defence personnel?

Answer: Yes.
Indirectly lowers prices.

Q9: Is documentation required?

Answer: Yes.
Proper records are necessary for refund.

Q10: Can suppliers claim refund?

Answer: No.
Only CSD can claim.

Q11: Is this notification still active?

Answer: Yes.
It continues to apply.

Q12: What happens if conditions are not met?

Answer: Refund may be denied.
Compliance is important.

Q13: How is refund claimed?

Answer: Through GST refund process.
Requires proper filing.

Q14: Is this linked to URCs?

Answer: Yes.
Goods must be supplied to URCs or customers.

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