Notification No. 06/2017
Date: June 28, 2017
Subject: Refund of 50% of CGST paid by Canteen Stores Department (CSD).
Description:
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.
Issued for earlier notification?
No — issued independently under section 55.