Integrated Tax Notifications (Rate)

IGST Notification rate 07/2017

Title	Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
Number	07/2017
Date	28-06-2017
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1) 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. –

(1) 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).

(2) 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.