Notification No. 07/2017 - Central Tax (Rate) dated 28-06-2017 [Supply of Goods by CSD or unit run canteen wholly exempt]

Notification No. 07/2017-Central Tax (Rate) dt. 28-06-2017

In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2),

from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017), namely:-



Serial number

Chapter / Heading / Sub-heading / Tariff item

Description of supply of Goods





Any Chapter

The supply of goods by the CSD[i] to the Unit Run Canteens


Any Chapter

The supply of goods by the CSD to the authorized customers


Any Chapter

The supply of goods by the Unit Run Canteens to the authorized customers


Explanation. –

(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.


2. This notification shall come into force with effect from the 1st day of July, 2017.


[i] Canteen Store Department is a solely owned Government of India Enterprise under Ministry of Defence and has its depot in all major military bases operated by the Indian Armed Forces. CSD prices are low as the goods sold are exempt from taxes. A huge profit is earned by the Canteen Stores Department

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