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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No.7/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- 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:-

TABLE

S.
No.
Tariff item,
sub-heading,
heading or
Chapter
Description of supply of Goods
(1) (2) (3)
1. Any chapter The supply of goods by the CSD to the Unit Run Canteens
2. Any chapter The supply of goods by the CSD to the authorized customers
3. 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 1
st
day of July, 2017.

[F.No.354/117/2017-TRU]



(Mohit Tewari)
Under Secretary to the Government of India
notifications no 7 2017 central tax rate | iKargos