akgoyal | Jun 28, 2017 |
07/2017-Central Tax (Rate),dt. 28-06-2017 Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
[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.7/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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, 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 central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 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.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
1
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