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Notification No. 7/2017 – 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

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Important Keyword: F.No.354/117/2017-TRU, Notification No. 7/2017 – Central Tax (Rate), Section 11(1) CGST Act 2017.

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 7/2017 – 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 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 ChapterDescription of supply of Goods
(1)(2)(3)
1.Any chapterThe supply of goods by the CSD to the Unit Run Canteens
2.Any chapterThe supply of goods by the CSD to the authorized customers
3.Any chapterThe 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 1st day of July, 2017.

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 8/2017-Central Tax (Rate): CGST exemption from reverse charge up to Rs.5000 per day under section 11 (1)

Web Stories: Notification No. 8/2017-Central Tax (Rate): CGST exemption from reverse charge up to Rs.5000 per day under section 11 (1)

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001001/ENG/Notifications

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