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[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th June, 2017
Notification No. 06/2017 - Union Territory Tax (Rate): Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
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 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.
(Mohit Tewari)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 06/2017 - Union Territory Tax (Rate)
Q1. What is Notification No. 06/2017-UTT (Rate)?
Answer: It is a GST notification that allows the Canteen Stores Department (CSD) to claim a refund of 50% of applicable UTGST paid on qualifying inward supplies of goods.
Q2. Who can claim the refund?
Answer: Only the Canteen Stores Department (CSD) notified under the Ministry of Defence can claim the benefit under this notification.
Q3. What is the refund percentage?
Answer: The refund is equal to 50% of the applicable UTGST paid on eligible inward supplies.
Q4. Does the notification provide complete GST exemption?
Answer: No.
GST is paid first, and then 50% of the applicable UTGST is refunded.
Q5. What supplies are covered?
Answer: Inward supplies of goods received by CSD for subsequent supply to Unit Run Canteens or authorized customers.
Q6. Can Unit Run Canteens claim the refund?
Answer: No.
The notification specifically notifies only the CSD as the eligible claimant.
Q7. Why was this notification introduced?
Answer: The objective was to support defence welfare and maintain affordability of goods supplied through the CSD network.
Q8. Is the refund available on services?
Answer: No.
The notification specifically refers to inward supplies of goods.
Q9. What is Section 55 of the CGST Act?
Answer: Section 55 empowers the Government to notify specified persons eligible for GST refunds under special circumstances.
Q10. Is the notification still active?
Answer: Yes.
The notification continues to form part of the GST framework applicable to CSD.
Q11. What records should be maintained?
Answer: Purchase invoices, GST payment records, inventory records, and evidence of subsequent supplies should be retained.
Q12. Does the refund reduce prices for defence personnel?
Answer: Indirectly, yes.
The reduced effective tax burden helps support affordability within the canteen system.
Download PDF: Notification No. 06/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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