Notification No. 7/2017 – Integrated Tax (Rate): Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorized customers under section 6 (1).

Important Keyword: F.No.354/117/2017-TRU, Notification No. 7/2017 – Integrated Tax (Rate), Section 6(1) IGST 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 – Integrated 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 6 of the Integrated Goods and Services Tax Act, 2017 (13 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, the inward 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 integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 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

Read More: Notification No. 18/2017 – Integrated Tax (Rate): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001193/ENG/Notifications