Prescribing refund of 50% of Tripura State Goods and Services Tax on supplies to CSD under section 55. - 06/2017-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2017 (Part-III) Dated, Agartala, the 29 th June 2017. Notification No. 06/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) , the State 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 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 of the Governor, (M. Nagaraju) Principal Secretary, Government of Tripura, Finance Department