Notification No. 6/2017 – Central Tax (Rate): Refund of 50% of CGST on supplies to CSD under section 55

Important Keyword: F.No.354/117/2007-TRU, Notification No. 6/2017 – Central Tax (Rate), Section 55 CGST Act 2017.

[F.No.354/117/2007-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 6/2017 – Central Tax (Rate)

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

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Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001003/ENG/Notifications