Refund of 50% of CGST on supplies to CSD under section 55

GST – 06/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.6/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 678 (E).- In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 sh

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