Specified the Canteen Stores Department shall be claim a refund of fifty per cent. of the applicable state tax paid on inward supplies of goods. - 06/2017-State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 06/2017-State Tax (Rate) Imphal, the 28th June, 2017 No.5/19/2017-FD(TAX).- In exercise of the powers conferred by section 55 of the Manipur Goods and Services Tax Act, 2017 (3 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. 2. This notification shall come into force with effect from the 1st day of July, 2017. VIVEK KUMAR DEWANGAN, Commissioner (Finance), Government of Manipur.