Notification prescribing refund of 50% of SGST on supplies to CSD under section 55 - 1130-F.T.-06/2017-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1130-F.T. Dated Howrah, the 28th day of June, 2017 No. 06/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017) , the Governor, 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.