GST – States – 125/ST-2 – Dated:- 14-11-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 14th November, 2017 No. 125/ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) the Governor of Haryana, 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 State tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 2.5 percent., 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 Serial 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 Unive
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 departmentto 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 an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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) 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 laboratories of the Central Government and State Governments, other than a hospital (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-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. (i) The institution produces, at the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h 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 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 instituti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =