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Notification No. 06/2017

Date: June 28, 2017
Subject: Refund of 50% of IGST paid on supplies to Canteen Stores Department (CSD).
Description:

This notification specifies the Canteen Stores Department (CSD) as a person entitled to claim refund of 50% of the IGST paid on inward supplies of goods. The refund applies where such goods are subsequently supplied to Unit Run Canteens or authorised customers. The notification operationalises section 55 of the CGST Act read with section 20 of the IGST Act.

Issued for earlier notification?
No — this is an independent refund entitlement notification.

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