CGST(Rate) Notification No. 6/2017-Central Tax (Rate) dated 28.06.17

CGST(Rate) Notification No. 6/2017-Central Tax (Rate) dated 28.06.17

Refund of 50% of CGST on supplies to CSD under section 55

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

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)

Notification No.6/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by section 55 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations ofthe Council, hereby specifies the Canteen Stores Department (hereinafter referred to as theCSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund offifty per cent. of the applicable central tax paid by it on all inward supplies of goods receivedby it for the purposes of subsequent supply of such goods to the Unit Run Canteens of theCSD 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.354/117/2007-TRU]

(Mohit Tewari) Under Secretary to the Government of India

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