CIRCULAR REGARDING Processing of refund applications filed by Canteen Stores Department (CSD) dated 11th July 2024
Circular No. 227/21/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, Dated the 11th July, 2024 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) The Principal Chief Controller of Accounts, CBIC Madam / Sir, Subject: Processing of refund applications filed by Canteen Stores Department (CSD) – regarding The Central Government, vide Notifications No. 06/2017-Central Tax (Rate), No. 06/2017-Integrated Tax (Rate) and No. 06/2017-Union territory Tax (Rate), all dated 28 th June 2017, had specified the Canteen Stores Department (“CSD” for short), under the Ministry of Defense, as a person who shall be entitled to claim a refund of fifty per cent of the applicable central tax,...