Exemption to supplies of goods from CSD to Canteens - 519/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 519/2017/9(120)/XXVII(8)/2017 Dehradun Dated 29/06/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by sub-section (1) of section 11 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) , the Governor, in the continuation of the recommendations of the Council is pleased to allow to exempt, 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 Uttarakhand Goods and Services Tax Act, 2017 (06 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 1 st day of July, 2017. (Radha Raturi) Principal Secretary