No GST Exemption to Central Police Canteen under Ministry of Home Affairs

In re Central Police Canteen (GST AAR Karnataka) Introduction: The Authority for Advance Ruling, Karnataka, addresses key GST concerns raised by Central Police Canteen. This article explores whether the canteen is exempt from levying CGST on goods sold to authorized customers, whether a similar exemption applies under State GST, and the eligibility for CGST and SGST refunds on goods purchased. Detailed Analysis: Recognition as Unit Run Canteen: The applicant claims to be a recognized Unit Run Canteen, seeking exemption from CGST on goods sold to authorized customers. However, the Notificatio...