Exemption from Tripura State Goods and Services Tax supplies by CSD to Unit Run Canteens and supplies by CSD Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD. - 07/2017-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2017 (Part-III) Dated, Agartala, the 29 th June 2017. Notification No. 07/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) , the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the state tax leviable thereon under section 9 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) , namely:- TABLE S.No. Tariff item, sub-heading, heading or Chapter Description of supply of Goods (1) (2) (3) 1. Any chapter The supply of goods by the CSD to the Unit Run Canteens 2. Any chapter The supply of goods by the CSD to the authorized customers 3. Any chapter The supply of goods by the Unit Run Canteens to the authorized customers Explanation . - (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) . (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 , including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect from the 1 st day of July, 2017. By order of the Governor, (M. Nagaraju) Principal Secretary, Government of Tripura, Finance Department