Exemption of supplies of goods by the CSD and the Unit Run Canteens - F.No.12(56)/FD/Tax/2017-Pt-I-57 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 30, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as the case may be, as specified in the corresponding entry in column (2), from the whole of the State tax leviable thereon under section 9 of the Rajasthan Good and Services Tax Act, 2017 (Act No, 9 or 2017) , namely:- TABLE S. No. Tariff item, sub-heading, heading or Chapter Description of supply of Goods 1. Any chapter The supply of goods by the CSD to the Unit Run Canteens 2. Any chapter The supply of goods by the CSD to the authorized customers 3. The supply of goods by the Unit Run Canteens to the authorized customers Explanation : (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975) . (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 , including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply .0 the interpretation of this notification. This notification shall come into force with effect from the 1 st day of July, 2017. (No. F.12(56)/FD/Tax/2017-Pt-I-57] By Order of the Governor (Shankar Lal Kumawat] Joint Secretary to the Government