REFUND OF 50% OF STATE TAX ON SUPPLIES TO CANTEEN STORES DEPARTMENT IN TAMIL NADU
The Goods and Services Tax Act, 2017 comes into
force with effect from 1.7.2017.
The State Government of Tamil Nadu in
G.O.Ms.No.67, Commercial Taxes and Registration (B1) Department, dated
29.6.2017 has notified that that 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 state tax paid
by it on all inward supplies of goods received by it for the purpose of
subsequent supply of such goods to the Unit Run Canteens of the CSD or to the
authorized customers of the CSD.
The above notification comes into for with
effect from 1.7.2017.
To view the Tamil Nadu Government Order please click the
following link.
Similar notification has been issued by the
Government of India under Central Goods and Services Tax Act, 2017.