Notification under section 55 of Rajasthan Goods and Services Tax Act, 2017 specifying the CSD entitled to claim a refund of 50 percent of tax paid by it - F.12(56)FD/Tax/2017-Pt-I-45 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by section 55 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State Government, on the recommendations of the Council, hereby specifies 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 st day of July, 2017. [No. F.12(56)FD/Tax/2017-Pt-I-45] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government