Notification No. 07/2017 - Central Tax (Rate) Explained

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Notification No. 07/2017 - Central Tax (Rate): Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD

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 sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017), namely:-

TABLE

S. No.	Tariff item, sub-heading, heading or Chapter	Description of supply of Goods
(1)	(2)	(3)
1.	Any chapter	The supply of goods by the CSD to the Unit Run Canteens
2.	Any chapter	The supply of goods by the CSD to the authorized customers
3.	Any chapter	The supply of goods by the Unit Run Canteens to the authorized customers

Explanation. –

In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

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. 07/2017 – Central Tax (Rate)

Q1: What is Notification No. 07/2017 GST?

Answer: It provides CGST exemption for defence canteen supplies.
It covers supplies by CSD and URCs to authorised customers.

Q2: What is CSD?

Answer: Canteen Stores Department.
It supplies goods to defence canteens.

Q3: What is a Unit Run Canteen (URC)?

Answer: A local defence canteen.
It serves personnel within military units.

Q4: Who are authorised customers?

Answer: Defence personnel and ex-servicemen.
Only they can purchase from URCs.

Q5: Is GST completely exempt here?

Answer: Yes (CGST).
Specified supplies are fully exempt.

Q6: Does this apply to general public?

Answer: No.
Only authorised customers are covered.

Q7: Does it apply to services?

Answer: No.
Primarily applies to goods.

Q8: Are suppliers to CSD exempt?

Answer: Not necessarily.
Suppliers may still have GST liability.

Q9: Why is this exemption given?

Answer: For welfare purposes.
It supports defence personnel.

Q10: Is this notification still active?

Answer: Yes.
It continues to apply.

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