Entitlement to claim refund for the purpose of Canteen Store Department under section 55 of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-852/XI-9(47)/17 - Uttar Pradesh SGST

NOTIFICATION No. KA.NI.-2-852/XI-9(47)/17-U.P. Act-1-2017-Order(19)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by section 55 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) , the Governor, on the recommendations of the Council, is pleased to specify the Canteen Stores Department , 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 Canteen Stores Department or to the authorized customers of the Canteen Stores Department. 2. This notification shall come into force with effect from the 1 st day of July, 2017. By Order, ( S. Rajalingam ) Vishesh Sachiv