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GST - Highlights / Catch Notes

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Exemption from CGST - recognized Unit Run Canteen - goods sold ...

Case Laws     GST

December 15, 2023

Exemption from CGST - recognized Unit Run Canteen - goods sold to authorized customers - applicant is a subsidiary canteen of the Central Police Force Canteen System (CPFCS) - the applicant is not covered under the Unit Run Canteen as they are a subsidiary canteen of CPF canteen under the Ministry of Home Affairs. Therefore the applicant is not entitled to claim the exemption - AAR

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