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.
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Name of the Institutions
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Description of the goods
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Conditions
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No.
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(1)
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(2)
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(3)
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(4)
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1.
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Public
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funded
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research
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(a)
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Scientific
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and
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technical
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(i) The goods are supplied to or
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institution
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other
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than a
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instruments,
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apparatus,
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for –
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hospital
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or
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a
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University
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equipment
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(including
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(a)
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a
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public
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funded
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research
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or an Indian Institute of
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computers);
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institution
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under
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the
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Technology
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or
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Indian
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(b)
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accessories,
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parts,
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administrative
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control
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of
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the
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Institute
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of
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Science,
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consumables and live animals
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Department
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of
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Space
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or
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Bangalore
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or
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a
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National
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(experimental purpose);
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Department of Atomic Energy or
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Institute
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Technology/
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(c)
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computer
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software,
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the
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Defence
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Research
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Regional
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Engineering
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Compact Disc-Read Only
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Development
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Organisation
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of
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College
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Memory
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(CD-ROM),
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the Government of India and
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recorded
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magnetic
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tapes,
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such
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institution
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produces
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a
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microfilms, microfiches;
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certificate to that effect from an
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(d)Prototypes,
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the
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aggregate
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officer not below the rank of the
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value of
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prototypes
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received
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Deputy
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Secretary
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to
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the
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by an institution does not
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Government of India or the
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exceed fifty thousand rupees
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Deputy Secretary to the State
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in financial year.
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Government
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or
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the
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Deputy
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Secretary in the Union Territory
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in the concerned department to
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the supplier at the time of supply
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of the specified goods; or
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(b) an institution registered with
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the Government of India in the
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Department
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of
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Scientific
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and
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Research
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and such
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institution
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produces a certificate from an
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officer not below the rank of the
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Deputy
|
Secretary
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to
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the
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Government of India or the
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Deputy Secretary to the State
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Government
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or
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the Deputy
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Secretary in the Union territory
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in concerned department to the
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supplier at the time of supply of
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the specified goods;
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(ii) The institution produces, at
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the time of supply, a certificate
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to the supplier from the Head of
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the Institution, in each case,
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certifying that the said goods are
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required
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for
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research
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purposes
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only;
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(iii) In the case of supply of live
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animals
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for
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experimental
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purposes,
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the
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institution
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produces, at the time of supply, a
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certificate to the supplier from
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the Head of the Institution that
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the live animals are required for
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research purposes and enclose a
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no objection certificate issued by
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the Committee for the Purpose
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of Control and Supervision of
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Experiments on Animals.
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2.
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Research institution,
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(a)
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Scientific and
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technical
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(1) The institution is registered
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other than a hospital
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instruments,
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apparatus,
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with the Government of India in
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equipment
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(including
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the Department of Scientific and
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computers);
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Research, which-
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(b)
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accessories,
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parts,
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(i) produces, at the time of
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consumables and live animals
|
supply, a certificate to the
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(experimental purpose);
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supplier from the head of the
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(c)
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computer
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software,
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institution,
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in
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each
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case,
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Compact Disc-Read Only
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certifying that the said goods are
|
|
|
Memory
|
(CD-ROM),
|
essential
|
for
|
research
|
purposes
|
|
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recorded
|
magnetic
|
tapes,
|
and will be used for stated
|
|
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microfilms, microfiches;
|
purpose only;
|
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(d) Prototypes, the aggregate
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(ii) in the case of supply of live
|
|
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value of
|
prototypes
|
received
|
animals
|
for
|
experimental
|
|
|
by an institution does not
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purposes,
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the
|
|
institution
|
|
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exceed fifty thousand rupees
|
produces, at the time of supply, a
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in a financial year.
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certificate to the supplier from
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the Head of the Institution that
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the live animals are required for
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research purposes and enclose a
|
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no objection certificate issued by
|
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the Committee for the Purpose
|
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|
|
|
|
|
|
of Control and Supervision of
|
|
|
|
|
|
|
|
Experiments on Animals.
|
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(2) The goods falling under (1)
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above shall not be transferred or
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sold by the institution for a
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period of five years from the
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date of installation.
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3.
|
Departments and
|
(a)
|
Scientific and
|
|
technical
|
(i) The institution produces, at
|
|
laboratories of the
|
instruments,
|
apparatus,
|
the time of supply, a certificate
|
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Central Government and
|
equipment
|
(including
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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
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