Important Keyword: Section 21 UTGST Act 2017, Section 55 CGST Act 2017, Notification No. 6/2017-Union Territory Tax (Rate), F.No.354/117/2017-TRU.
[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th June, 2017
Notification No. 6/2017-Union Territory Tax (Rate)
Table of Contents
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
Read More: Notification No. 12/2017 — Integrated Tax: Apportionment of Integrated Goods and Services Tax Act, with respect to advertisement services under section 12 (14) of the Integrated Goods and Services Tax Act, Act, 2017.
Web Stories: Notification No. 12/2017 — Integrated Tax: Apportionment of Integrated Goods and Services Tax Act, with respect to advertisement services under section 12 (14) of the Integrated Goods and Services Tax Act, Act, 2017.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
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