IGST Notification rate 06/2017
| Title | Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 |
| Number | 06/2017 |
| Date | 28-06-2017 |
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1) In exercise of the powers conferred by section 20 of the Integrated Goods and
Services Tax Act, 2017 (13 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 specifies 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 integrated tax paid by it on all 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.