2018 (6) TMI 464 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 431 (A. A. R. – GST) – Concessional Rate of GST – N/N. 45/2017 (Central Tax Rate), dated 14th November, 2017 and N/N. 47/2017 (Integrated TAX-Rate), dated 14th November 2017 – supply of goods like scientific and technical instruments – Adoptability of notification to their supplies – Whether the supplies, made to SRI HARI KOTA HIGH ALTITUTDE RANGE (SHAR.) I SARISH DHAWAN SPACE CENTRE located at Sri Hari Kata, Andhra Pradesh, are eligible for concessional rate of tax as per N/N. 45/2017 (Central Tax Rate), dated 14th November, 2017 and N/N. 47/2017 (Integrated TAX-Rate), dated 14th November 2017?
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Held that:- As seen from the copy of the certificates Issued by the Satish Dhawan Space Center (SHAR), it is understood that the said Institution falls under ' Public funded research institution'. As per the certificate it Is also mentioned that the said institution is under the administrative control
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ations 45/2017 (Central Tax Rate), dated 14th November, 2017 and 47/2017 (Integrated TAX-Rate), dated 14th November 2017." 3. In the light above, the application was forwarded to both the jurisdictional officers (State tax & Central tax) to offer their remarks as par the Sec 98(1) of CGST/APGST Act, 2017, and requested for the Information, whether there is any proceedings pending before any of the forums or the authorities. This authority received reply through an e- Mail, dated 03,04.2018, that there is no pending proceeding before any forum. 4.1 Based on the remarks received from the jurisdictional officers', a personal hearing, was fixed on 04,04,2018, Shri. A.V.S Krishna Mohan Advocate and authorized representative of the applicant attended the personal hearing wherein he submitted Xerox copies Of work order and ICSI Exemption Certificates received from SHAR authorities, and submitted a separate list of goods, for which an indent is made by the SHAR. 4.2 The applicant
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cant. As seen from the copy of the certificates Issued by the Satish Dhawan Space Center ( SHAR ), it is understood that the said Institution falls under ' Public funded research institution'. As per the certificate it Is also montioned that the said institution is under the administrative control of Department of Space, Government of India It would be pertinent to discuss the conditions laid down In the subject notification for better clarity. The relevant extract is reproduced hereunder S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1 Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science. Bangalore or a National Regional Engineering College (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory (CD
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ndia 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 I lead 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. The subject Notification gives concessional rate of duty to specific goods as mentioned at Column 3 of above table when supplied to institutions mentioned at Column 2 of the above table, subject to the condition as mentioned al column
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