It specifies that canteen store department (CSD) under the Ministry of Defence, as a person under section 55 of the CGST Act, 2017, entitled to claim a refund of 50% of the Applicable Integrated Tax paid by it on all inward supplies of goods received for the purpose of subsequent supply of such goods to teh unit run canteen of the CSD or to the authorised customer of CSD.

It notifies that in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the CGST Act, 2017, no refund of un-utilised input tax credit shall be allowed.