Notification No. 6/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017
Refund of 50% of CGST on supplies to CSD under Maharashtra GST Act 2017 vide Notification No. 6/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017
FINANCE DEPARTMENT
Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION
Notification No.6/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R. 103 (5)/Taxation- 1.-In exercise of the powers conferred by section 55 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
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