Notification 6/2017 - Central Tax Rate
Date: June 28, 2017
Effective From: June 28, 2017
Subject
Refund of 50% of CGST on supplies to CSD under section 55
Content
G.S.R. (E).- In exercise of the powers conferred by 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 central…