Home Forum Goods and Services Tax - GST Month 3 2018 2018 (3) This
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REFUND TO CANTEEN(CSD) UNO, EMBASSY ETC - Goods and Services Tax - GSTExtract Dear Members As per section 54(2) , A specialised agency of the UNO or any Multilateral Financial Institution, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55 i e CANTEEN STORE DEPOT , entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received. CANTEEN STORE DEPOTS are eligible for refund of 50% of GST paid on inward supply and their outward supplies are exempt from GST. At the time of implementation of GST Govt proposed to issue UIN to CSD but presently it has been decided not to issue UIN to CSD. There are some confusion in regards to claim of refund to CSD. Can any one tell the procedure for refund of 50% in case of CSD.
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