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Type of Supplies

Notifications

1.

Canteen Stores Department under Defence Ministry may claim a refund of 50% of the applicable CGST paid by it on all inward supplies of goods received by it for subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.

06/2017-Central Tax (Rate) dt. 28-06-2017

2.

United Nations or a specified international organisation, Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein etc

16/2017-Central Tax (Rate) dt. 28-06-2017

3.

Retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, may claim refund of CGST paid on inward supply of such goods, subject to the conditions specified in rule 95A

11/2019-Central Tax (Rate) dt. 29-06-2019