Clarification regarding Charging GST for AFD items in CSD Canteen
GOVERNMENT OF INDIA
MINISTRY OF DEFENCE
CANTEEN STORES DEPARTMENT
DELHI, 119, M.K. ROAD,
MUMBAI – 400 020
Fax: 022-2208 3324
Tel: 022-2208 3325
26 July 2017
All the Companies (Supplying Goods, Cars, Two Wheelers and etc., to CSD)
All CSD Depots
CLARIFICATION ON ISSUED ‘SOPs’ TO ALL COMPANIES SUPPLYING GOODS, CARS, TWO WHEELERS IN IMPLEMENTATION OF GST
1. Please refer this office letter No.6/F&A/C&C/556 dated 20 July 2017.
2. It is once again clarified that only 50% of GST rates will be charged to URCs and authorized customers on purchase of other than AFD items and AFD items respectively. Though 50% refund mechanism is time consuming, CSD will take the responsibility of getting the same without charging URCs and end customers. This initiative has been taken by CSD to avoid time lags of benefit of 50% of GST rate to the authorized customers of URCs. However, cess will be levied totally in case of aerated drinks (Pepsi, Coco-cola etc) and cars at the applicable rates since no exemption has been granted towards cess.
3. All the Depot Managers are to educate the URCs and the end customers in case of AFD purchases on the above issue.
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