Entitlement to claim refund for the purpose of Canteen Store Department under section 55. - FTX.56/2017/019 (No. 06/2017) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 6 The 29th June, 2017 FTX.56/2017/19.- In exercise of the powers conferred by section 55 of the Assam Goods and Services Tax Act, 2017 (XXVIII of 2017) , the Governor of Assam, on the recommendations of the Council, is hereby pleased to specify 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 purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD. This notification shall come into force with effect from the 1 day of July, 2017. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.