The Revenue Department of Andhra Pradesh issued a notification on 29th June 2017 regarding a 50% refund of the State Tax paid on inward supplies of goods received by the Canteen Stores Department (CSD).
GOVERNMENT OF ANDHRA PRADESH
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Section 55 of the Act-Notifying 50% refund of the State Tax paid on inward supplies of goods received by the Canteen Stores Department (CSD) – Notification- Orders – Issued.
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
Read the following:
1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/GST/74/2015, dated 27.6.2017.
O R D E R:
The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:29-06-2017.
In exercise of the powers conferred by section 55 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the 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 AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT