SECTION 55 OF THE BIHAR GST ACT, 2017 – REFUND IN CERTAIN CASES
REFUND OF 50% OF SGST ON SUPPLIES OF GOODS TO CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE
NOTIFICATION NO.6/2017-STATE TAX (RATE) [S.O. 75] [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-06], DATED 29-6-2017
In exercise of the powers conferred by section 55 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, 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.