Notification No. 45/2017 Union territory tax (Rate) DT on 14th 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-Union territory tax (Rate) is Given below:
         
  Notification No. 45/2017 – Union territory 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-Union territory Tax (Rate)
 
New Delhi, the 14th November, 2017
 
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of               the
 
Union Territory Goods and Services Tax Act, 2017 (14 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 union territory tax leviable thereon under section 7 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 
 | 
| 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
 
 
| 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
 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 
 | 
| 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
 
 
| 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
 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 
 | 
| 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
   
 | 
 
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.
 
- 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
 
 
 
CUSTOMS Notification No. 77 of 2017 dt 13th October, 2017
Integrated Tax (Rate) Notification No. 40 of 2017 DT 18th October, 2017, GST
Union territory tax (Rate) Notification No. 39 of 2017 DT 18th October, 2017, GST
Central Tax (Rate) Notification No 39 of 2017 dt 18th October, 2017 under GST
Central Tax Notification No 49 of 2017 dt 18th October, 2017 under GST
Click here to know GST rate on Goods and Services
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
Learn exports imports free of cost
How to claim ITC under imports?
Procedures to claim Drawback after GST implantation
How to claim IGST refund on exports?
GST rate on sale or purchase of Handlum pumps and Handlum parts
GST on Disposable sterilized dialyzer or micro barrier of artificial kidney
GST rate for Electrical machinery, Television
Brought down GST rate on purchase or sale of mayonnaise and salad dressings
Revised GST rate on Diabetic foods
Revised GST rate on Chutney Powder
Revised GST rate on Other non-alcoholic beverages
Is Customs House Agents (CHA ) required to be appointed mandatory? 
  Is DP terms of payment safe in export business? 
  Is Letter of Credit LC safe for an Importer? 
  Is ON BOARD CERTIFICATE required for LC negotiation
  What is VACIS exam in US import customs clearance 
  When can an exporter release bill of lading from shipping company? 
  When does exporter get EP copy of shipping bill after customs clearance 
 How does CFR term of delivery work in Export Import business 
  How does comprehensive policy of ECGC work for exporters? 
 The role of CBEC - Central Board of Excise and Customs in India. 
  The role of Export Inspection Agency in Pre-shipment Inspection & Quality Control 
 The role of Reserve Bank of India