Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition.
ERTS(T) 65/2017/45 Dated:- 15-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
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Document 1
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 15th Nov, 2017.
No. ERTS(T) 65/2017/45 – In exercise of the powers conferred by sub-section (1) of section 11
of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this
notification referred to as “the said Act”), the Government of Meghalaya, 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 so much of the State tax
leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate
of 2.5
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, microfiches;
(d)Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in financial year.
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
(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
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
to
2.
Research
other than a hospit
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the
Committee for the Purpose
of Control and Supervision
of Experiments on
Animals.
The institution is
(1)
with the
registered
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
the institution, in each
case, certifying that the
said goods are essential for
research purposes and will
be used for stated purpose
only;
(ii) 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
Animals.
on
(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.
4.
Dep
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gate
of
prototypes received by an
institution does not exceed
fifty thousand rupees in a
financial year.
of Experiments on
Animals.
Regional Cancer Centre (a) Scientific and technical (i) The goods are supplied
(Cancer Institute)
instruments,
equipment
computers);
(b) accessories,
parts,
the
of
apparatus, to the Regional Cancer
(including Centre registered with the
Government of India, in
Department
Scientific and Research
and such institution
produces a certificate from
an officer not below the
rank of the Deputy
Secretary
consumables and live
animals
purpose);
(experimental
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
to
the
recorded magnetic tapes, Government of India or
microfilms, microfiches.
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
s
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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)
(iii)
(c)
(i)
an institution declared by Parliament by law to be an institution of national importance;
a college maintained by, or affiliated to, a University;
“Head” means –
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.
2. This notification shall come into force with effect from the 15th day of November, 2017.
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Dep
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