Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition.
45/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
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Document 1
MANIPUR
सतà¥à¤¯à¤®à¥‡à¤µ जयते
GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 439
Imphal, Friday, November 17, 2017
(Kartika 26, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT FINANCE DEPARTMENT
Notification No. 45/2017-State Tax (Rate)
Imphal, the 14th November, 2017
No. 5/19/2017-FD(TAX).-In exercise of the powers conferred by sub-section (1) of section 11 of
the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification
referred to as “the said Act”), the Government of Manipur, on being satisfied that it is
necessary in the public interest so to do, on the recommendations of the Council, hereby
exempts the goods spe
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d) Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in financial year.
Conditions
(4)
(i) The goods are supplied
to or for
(a) a public funded
research institution under
the administrative control
of the Department of
Space or Department of
Atomic Energy or the
Defence
Research
Development Organisation
of the Government of
India and such institution
produces a certificate to
that effect 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 the
concerned department to
the supplier at the time of
supply of the specified
goods; or
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2.
2
Research institution,
other than a hospital
(a) Scientific and technical
instruments, apparatus,
equipment (including
computers);
(b) accessories, parts,
live
(experimental
consumables and
animals
p
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and Supervision
of Experiments on
Animals.
(1) The institution is
registered with the
Government of India in the
Department of Scientific
and Research, which-
(i) produces, at the time of
supply, a certificate to the
supplier from the head of
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3.
3
Departments and
laboratories of the
Central Government and
State Governments, other
than a hospital
(c) computer software,
Compact Disc-Read Only
Memory (CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes,
aggregate value
prototypes received by an
institution does not exceed
fifty thousand rupees in a
financial year.
the institution, in each
case, certifying that the
said goods are essential for
research purposes and will
be used for stated purpose
only;
the
of
(ii)
of
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(b) accessories, parts,
consumables and live
animals (experimental
purpose);
(c) Computer softwar
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e 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
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4.
4.
of Experiments
Animals.
on
Regional Cancer Centre
(Cancer Institute)
(a) Scientific and technical (i) The goods are supplied
instruments,
apparatus, to the Regional Cancer
(including Centre registered with the
Government of India, in
of
the
equipment
computers);
(b)
accessories,
consumables and live
animals
(experimental and
purpose);
Department
parts,
Scientific and Research
such institution
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches.
of the
to
produces a certificate from
an officer not below the
rank
Deputy
Secreta
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f 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
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