Regarding provisions of refund to CSD - 520/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 520/2017/9(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 section 55 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) , the Governor, in continuation of the recommendations of the Council is pleased to allow to specify the Canteen Stores Department (hereinafter referred to as the CST) under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty percent 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 1 st day of July 2017. (Radha Raturi) Principal Secretary