Central Tax (Rate) Notification No 45 of 2017 dt 14th November, 2017 under GST

  

Notification no 45/2017 Central Tax (Rate) date on November, 2017, GST

 

 

seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

  

The extract of GST Notification No. 45/2017- Central Tax (Rate) is given below:

 

Notification No. 45/2017- Central Tax (Rate), GST

 

 

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

 

 

 

 

 

 

 

GOVERNMENT OF INDIA

 

 

 

 

 

 

 

 

 

 

 

 

 

MINISTRY OF FINANCE

 

 

 

 

 

 

 

 

 

 

 

 

(DEPARTMENT OF REVENUE)

 

 

 

 

 

 

 

 

 

 

 

 

Notification No. 45/2017-Central Tax (Rate)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Delhi, the 14th November, 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) ( hereafter in this notification

 

referred to as “the said Act”), 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 the

 

goods specified in column (3) of the Table below, from the so much of the

central tax

 

leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at

 

the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry

 

in column (2) of the Table, subject to the conditions specified in the corresponding entry in

 

column (4) of the said Table-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S.

Name of the Institutions

Description of the goods

 

 

 

Conditions

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

(3)

 

 

 

 

 

 

(4)

 

 

 

1.

Public

funded

research

(a)

Scientific

and

 

technical

 

(i) The goods are supplied to or

 

institution

other

than  a

instruments,

 

apparatus,

 

for –

 

 

 

 

 

 

 

hospital

or

a

University

equipment

 

(including

 

(a)

a

public

funded

research

 

or an Indian Institute of

computers);

 

 

 

 

institution

under

 

the

 

Technology

or

Indian

(b)

accessories,

 

parts,

 

administrative

control

of

the

 

Institute

 

of

 

Science,

consumables and live animals

 

Department

of

Space

or

 

Bangalore

or

a

National

(experimental purpose);

 

Department of Atomic Energy or

 

Institute

 

Technology/

(c)

computer

software,

 

the

 

Defence

 

Research

 

Regional

Engineering

Compact   Disc-Read   Only

 

Development

Organisation

of

 

College

 

 

 

 

Memory

 

(CD-ROM),

 

the  Government  of  India  and

 

 

 

 

 

 

recorded

magnetic

tapes,

 

such

institution

produces

a

 

 

 

 

 

 

microfilms, microfiches;

 

certificate to that effect from an

 

 

 

 

 

 

(d)Prototypes,

the

aggregate

 

officer not below the rank of the

 

 

 

 

 

 

value of

prototypes

received

 

Deputy

Secretary

to

the

 

 

 

 

 

 

by  an  institution  does  not

 

Government  of  India  or  the

 

 

 

 

 

 

exceed fifty thousand rupees

 

Deputy  Secretary  to  the  State

 

 

 

 

 

 

in financial year.

 

 

 

Government

or

the

Deputy

 

 

 

 

 

 

 

 

 

 

 

 

 

Secretary in the Union Territory

 

 

 

 

 

 

 

 

 

 

 

 

 

in the concerned department to

 

 

 

 

 

 

 

 

 

 

 

 

 

the supplier at the time of supply

 

 

 

 

 

 

 

 

 

 

 

 

 

of the specified goods; or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) an institution registered with

 

 

 

 

 

 

 

 

 

 

 

 

 

the Government of India in the

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Department

of

Scientific

and

 

 

 

 

 

 

 

Research

and  such

institution

 

 

 

 

 

 

 

produces  a  certificate  from  an

 

 

 

 

 

 

 

officer not below the rank of the

 

 

 

 

 

 

 

Deputy

Secretary

to

the

 

 

 

 

 

 

 

Government  of  India  or  the

 

 

 

 

 

 

 

Deputy  Secretary  to  the  State

 

 

 

 

 

 

 

Government

or

the   Deputy

 

 

 

 

 

 

 

Secretary in the Union territory

 

 

 

 

 

 

 

in concerned department to the

 

 

 

 

 

 

 

supplier at the time of supply of

 

 

 

 

 

 

 

the specified goods;

 

 

 

 

 

 

 

 

 

(ii) The institution produces, at

 

 

 

 

 

 

 

the time of supply, a certificate

 

 

 

 

 

 

 

to the supplier from the Head of

 

 

 

 

 

 

 

the  Institution,  in  each  case,

 

 

 

 

 

 

 

certifying that the said goods are

 

 

 

 

 

 

 

required

for

research

purposes

 

 

 

 

 

 

 

only;

 

 

 

 

 

 

 

 

 

 

 

 

(iii) In the case of supply of live

 

 

 

 

 

 

 

animals

for

experimental

 

 

 

 

 

 

 

purposes,

 

the

 

institution

 

 

 

 

 

 

 

produces, at the time of supply, a

 

 

 

 

 

 

 

certificate  to  the  supplier  from

 

 

 

 

 

 

 

the Head of the Institution that

 

 

 

 

 

 

 

the live animals are required for

 

 

 

 

 

 

 

research purposes and enclose a

 

 

 

 

 

 

 

no objection certificate issued by

 

 

 

 

 

 

 

the Committee for the Purpose

 

 

 

 

 

 

 

of  Control  and  Supervision  of

 

 

 

 

 

 

 

Experiments on Animals.

 

2.

Research institution,

(a)

Scientific  and

 

technical

(1) The institution is registered

 

other than a hospital

instruments,

apparatus,

with the Government of India in

 

 

equipment

(including

the Department of Scientific and

 

 

computers);

 

 

Research, which-

 

 

 

 

 

(b)

accessories,

 

parts,

(i)  produces,  at  the  time  of

 

 

consumables and live animals

supply,   a   certificate   to   the

 

 

(experimental purpose);

supplier  from  the  head  of  the

 

 

(c)

computer

software,

institution,

in

each

case,

 

 

Compact   Disc-Read   Only

certifying that the said goods are

 

 

Memory

(CD-ROM),

essential

for

research

purposes

 

 

recorded

magnetic

tapes,

and  will  be  used  for  stated

 

 

microfilms, microfiches;

purpose only;

 

 

 

 

 

 

(d) Prototypes, the aggregate

(ii)   in the case of supply of live

 

 

value of

prototypes

received

animals

for

experimental

 

 

by  an  institution  does  not

purposes,

 

the

 

institution

 

 

exceed fifty thousand rupees

produces, at the time of supply, a

 

 

in a financial year.

 

 

certificate  to  the  supplier  from

 

 

 

 

 

 

 

the Head of the Institution that

 

 

 

 

 

 

 

the live animals are required for

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

research purposes and enclose a

 

 

 

 

 

 

 

no objection certificate issued by

 

 

 

 

 

 

 

the Committee for the Purpose

 

 

 

 

 

 

 

of  Control  and  Supervision  of

 

 

 

 

 

 

 

Experiments on Animals.

 

 

 

 

 

 

 

(2) The goods falling under (1)

 

 

 

 

 

 

 

above shall not be transferred or

 

 

 

 

 

 

 

sold  by  the  institution  for  a

 

 

 

 

 

 

 

period  of  five  years  from  the

 

 

 

 

 

 

 

date of installation.

 

 

3.

Departments and

(a)

Scientific  and

 

technical

(i)  The  institution  produces,  at

 

laboratories of the

instruments,

apparatus,

the time of supply, a certificate

 

Central Government and

equipment

(including

to the supplier from the Head of

 

State Governments, other

computers);

 

 

the  Institution,  in  each  case,

 

than a hospital

(b)

accessories,

 

parts,

certifying that the said goods are

 

 

consumables and live animals

required

for

research

purposes

 

 

(experimental purpose);

only;

 

 

 

 

 

 

(c)

Computer

software,

(ii)  in the case of supply of live

 

 

Compact   Disc-Read   Only

animals

for

experimental

 

 

Memory(CD-ROM),

 

purposes,

 

the

 

institution

 

 

recorded

magnetic

tapes,

produces, at the time of supply, a

 

 

microfilms, microfiches;

certificate  to  the  supplier  from

 

 

(d) Prototypes, the aggregate

the Head of the Institution that

 

 

value of

prototypes

received

the live animals are required for

 

 

by  an  institution  does  not

research purposes and enclose a

 

 

exceed fifty thousand rupees

no objection certificate issued by

 

 

in a financial year.

 

 

the Committee for the Purpose

 

 

 

 

 

 

 

of  Control  and  Supervision  of

 

 

 

 

 

 

 

Experiments on Animals.

4.

Regional Cancer Centre

(a)

Scientific  and

 

technical

(i) The goods are supplied to the

 

(Cancer Institute)

instruments,

apparatus,

Regional

 

Cancer

Centre

 

 

equipment

(including

registered with the Government

 

 

computers);

 

 

of  India,  in  the  Department  of

 

 

(b)

accessories,

 

parts,

Scientific and Research and such

 

 

consumables and live animals

institution produces a certificate

 

 

(experimental purpose);

from  an  officer  not  below  the

 

 

(c)

Computer

software,

rank of the Deputy Secretary to

 

 

Compact   Disc-Read   Only

the Government of India or the

 

 

Memory(CD-ROM),

 

Deputy  Secretary  to  the  State

 

 

recorded

magnetic

tapes,

Government

or

the   Deputy

 

 

microfilms, microfiches.

Secretary in the Union territory

 

 

 

 

 

 

 

in concerned department to the

 

 

 

 

 

 

 

supplier at the time of supply of

 

 

 

 

 

 

 

the specified goods;

 

 

 

 

 

 

 

 

 

(ii)  the  institution  produces,  at

 

 

 

 

 

 

 

the time of supply, a certificate

 

 

 

 

 

 

 

to the supplier from the Head of

 

 

 

 

 

 

 

the  Institution,  in  each  case,

 

 

 

 

 

 

 

certifying that the said goods are

 

 

 

 

 

 

 

required

for

research

purposes

 

 

 

 

3

 

 

 

 

 

 

 

 

only;

(iii)  in  case  of  supply  of  live

animals          for          experimental

purposes,           the           institution

produces, at the time of supply, a

certificate  to  the  supplier  from

the Head of the Institution that

the live animals are required for

research purposes and enclose a

no objection certificate issued by

the Committee for the Purpose

of  Control  and  Supervision  of

 

Experiments on Animals.

 

 

Explanation. - For the purposes of this notification, the expression, -

 

(a)        "Public funded research institution" means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory;

 

(b)        "University" means a University established or incorporated by or under a Central, State or Provincial Act and includes -

 

(i)          an institution declared under section 3 of the University Grants Commission Act,

1956 (3 of 1956) to be a deemed University for the purposes of this Act;

 

(ii)          an institution declared by Parliament by law to be an institution of national importance;

 

(iii)        a college maintained by, or affiliated to, a University;

 

(c)        "Head" means -

(i)        in relation to an institution, the Director thereof (by whatever name called);

 

(ii)        in relation to a University, the Registrar thereof (by whatever name called);

 

(iii)        in relation to a college, the Principal thereof (by whatever name called);

 

(d)          "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.

 

  1. This notification shall come into force with effect from the 15th day of November, 2017. [F. No. 354/320/2017-TRU]

 

 

(Ruchi Bisht)

 

Under Secretary to Government of India

 

 

 

 

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Comments


UMAKANTA DASH: I am a distributor for scientific and Laboratory equipment and based in Bhubaneswar. As per the present notification, what should we charge to the customer listed in table 3? Whether, the concessional GST will be applicable to us? What would be the tax structure?

SHIVANNA G N: Hi. what about SGST notification ?

Sandip Jadhav: Any specific HSN codes referred for this notifications? We want to bill same Govt. entity, with 20.5% concessional rate, which HSN code need to be chhosed?

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