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Rule 95B of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter X, Refund

At a glance

Entitlement and conditions

95B(3)Goods must be received from a registered supplier against an invoice bearing the applicant’s name and GSTIN. The supplier must furnish the relevant FORM GSTR-1 invoice details and FORM GSTR-3B, and the goods must be intended for resale to Unit Run Canteens or authorised customers.

Procedure, powers and definitions

95B(1)An eligible Canteen Stores Department applicant files FORM GST RFD-10A electronically once every quarter for the notified refund under section 55.
95B(2)The application is dealt with in the same manner as an application in FORM GST RFD-01 under rule 89.
95BThe law does not settle how payment of the central tax is to be attributed to the claimant in a particular case.

Rule 95B prescribes a separate refund procedure for the Canteen Stores Department under the Ministry of Defence, notwithstanding rule 95. It concerns the notified refund of fifty per cent of applicable central tax on inward goods intended for subsequent supply to Unit Run Canteens or authorised customers. The quarterly application is subject to invoice, supplier return and resale conditions.^[1]

Quick facts

Rule 95B, CGST Rules, 2017

Refund of tax paid on inward supplies of goods received by Canteen Stores Department

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	X, Refund
Rule title	Refund of tax paid on inward supplies of goods received by Canteen Stores Department
Amendments
Last amendment	10 July 2024: Inserted vide Notification No. 12/2024-CT, dated 10.07.2024.
Amendments	1 footnote in the CBIC text (table)
Related provisions
Other rules	Rule 89, Rule 95
Sections	Section 55 of the CGST Act, 2017
Forms named	FORM GST RFD-10A, FORM GSTR-1, FORM GSTR-3B
Structure 95B(1)Canteen Stores Department notified scope 95B(1)Fifty per cent central tax amount 95B(1)Quarterly RFD10A application 95B(2)Rule 89 processing manner 95B(3)(a)Received goods and corresponding supplier filings 95B(3)(b)Applicant invoice identity 95B(3)(c)Goods onward supply purpose
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 95B, verbatim (show)

Rule 95B

¹[Rule 95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department. –

(1) Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence, which is eligible to claim the refund of fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department as per notification issued under section 55, shall apply for refund in FORM GST RFD-10A once in every quarter, electronically on the common portal.

(2) Such application for refund of tax paid on inward supplies of goods filed in FORM GST RFD-10A shall be dealt in a manner similar to that of application for refund filed in FORMGST RFD-01 in accordance with the provisions of rule 89.

(3) The refund of tax paid by the applicant shall be available, if-

(a) the inward supplies of goods were received from a registered person against a tax invoice and details of such supplies have been furnished by the said registered person in his details of outward supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for the concerned tax period;

(b) name and Goods and Services Tax Identification Number of the applicant is mentioned in the tax invoice; and

(c) goods have been received by Canteen Stores Department for the purpose of subsequent supply to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department.]

1. Inserted vide Notification No. 12/2024-CT, dated 10.07.2024.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Canteen Stores Department notified scope 95B(1)

Questions to answer on the file5 questions

Is canteen stores department notified scope under examination?
Is the claimant a Canteen Stores Department?
Is that Department under the Ministry of Defence?
Does the section 55 notification cover this claimant?
Was the applicable central tax paid by this claimant?

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Fifty per cent central tax amount 95B(1)

Questions to answer on the file2 questions

Is fifty per cent central tax amount under examination?
What applicable central tax was paid by CSD on the eligible inward-goods population?

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Quarterly RFD10A application 95B(1)

Questions to answer on the file5 questions

Is quarterly rfd10a application under examination?
Does this application use FORM GST RFD-10A?
Is this the once-in-every-quarter application for the complete quarter?
Was this application submitted electronically?
Was this application submitted on the common portal?

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Rule 89 processing manner 95B(2)

Questions to answer on the file3 questions

Is rule 89 processing manner under examination?
Does the filed application use FORM GST RFD-10A?
Was this application dealt with similarly to RFD01 under the applicable Rule 89 provisions?

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Received goods and corresponding supplier filings 95B(3)(a)

Questions to answer on the file7 questions

Is received goods and corresponding supplier filings under examination?
Were the inward goods received by CSD?
Is this inward supply a supply of goods?
Was this supplier a registered person?
Were those goods supplied against the tax invoice?
Did that supplier furnish these supplies in its FORM GSTR-1 outward details?
Did that same supplier furnish FORM GSTR-3B for the concerned tax period?

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Applicant invoice identity 95B(3)(b)

Questions to answer on the file3 questions

Is applicant invoice identity under examination?
Does the tax invoice mention CSD’s name as applicant?
Does that invoice mention CSD’s GSTIN?

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Goods onward supply purpose 95B(3)(c)

Questions to answer on the file3 questions

Is goods onward supply purpose under examination?
Were these goods received by CSD?
For which statutory recipient class were these goods received for subsequent supply: Unit Run Canteens of the Canteen Stores Department or authorised customers of the Canteen Stores Department?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 95B as footnoted in the CBIC text
Note	Change
1	Inserted vide Notification No. 12/2024-CT, dated 10.07.2024.^[2]

Provisions connected to Rule 95B
Provision	Connection	Words that tie them
Section 55 of the CGST Act, 2017	this provision requires Section 55 of the CGST Act, 2017	95B(1) "notification issued under section 55"
Rule 89	this provision requires Rule 89	95B(2) "provisions of rule 89"
Rule 95	Rule 95 overridden by this provision	95B(1) "Notwithstanding anything contained in rule 95"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

Number	Date	Subject
Circular No. 227/21/2024-GST	11 July 2024	Processing of refund applications filed by Canteen Stores Department (CSD).

Notifications (1)

Number	Date	Subject
Notification No. 12/2024-Central Tax	10 July 2024	Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.

Unsettled questions

The words of Rule 95B do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

Tax paid by the section 55 claimant: preserve the existing tax-payment attribution question, binding the central-tax head and this CSD claimant.

See also

Section 55 of the CGST Act, 2017: refund in certain cases
Rule 89 of the CGST Rules, 2017: application for refund of tax, interest, penalty, fees or any other amount
Rule 95 of the CGST Rules, 2017: refund of tax to certain persons

References

Central Board of Indirect Taxes and Customs. "Rule 95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links

CGST Rules, 2017, Rule 95B on the CBIC tax information portal