Tally
coaching
CA Classes

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act


 Notice Date : 28 June 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.6/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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 notifies 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 Union territory tax paid by it on the 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.

[F.No.354/117/2017-TRU]

(Mohit Tewari)

Under Secretary to the Government of India

 

Guest
on 28 June 2017
Notification No : 06/2017-Union Territory Tax (Rate)
Published in GST
Source : , http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-6-UTGST-rate-english.pdf










Trending Tags