GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

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

New Delhi, the 14^th 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;