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
=============
\nDocument 1
\nMANIPUR
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGAZETTE
\nEXTRAORDINARY
\nPUBLISHED BY AUTHORITY
\nNo. 439
\nImphal, Friday, November 17, 2017
\n(Kartika 26, 1939)
\nGOVERNMENT OF MANIPUR
\nSECRETARIAT FINANCE DEPARTMENT
\nNotification No. 45\/2017-State Tax (Rate)
\nImphal, the 14th November, 2017
\nNo. 5\/19\/2017-FD(TAX).-In exercise of the powers conferred by sub-section (1) of section 11 of
\nthe Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification
\nreferred to as “the said Act”), the Government of Manipur, on being satisfied that it is
\nnecessary in the public interest so to do, on the recommendations of the Council, hereby
\nexempts the goods spe<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d) Prototypes, the aggregate (4) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and Supervision = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of supply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f which not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 SGSTGST – StatesManipur SGSTManipur SGST============= Document 1 MANIPUR \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 439 Imphal, Friday, November 17, 2017 (Kartika 26, 1939) GOVERNMENT OF MANIPUR … Continue reading “Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10276","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10276"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10276\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nvalue of prototypes received
\nby an institution does not
\nexceed fifty thousand rupees
\nin financial year.
\nConditions<\/p>\n
\n(i) The goods are supplied
\nto or for
\n(a) a public funded
\nresearch institution under
\nthe administrative control
\nof the Department of
\nSpace or Department of
\nAtomic Energy or the
\nDefence
\nResearch
\nDevelopment Organisation
\nof the Government of
\nIndia and such institution
\nproduces a certificate to
\nthat effect from an officer
\nnot below the rank of the
\nDeputy Secretary to the
\nGovernment of India or
\nthe Deputy Secretary to
\nthe State Government or
\nthe Deputy Secretary in
\nthe Union Territory in the
\nconcerned department to
\nthe supplier at the time of
\nsupply of the specified
\ngoods; or
\nScanned by CamScanner
\n2.
\n2
\nResearch institution,
\nother than a hospital
\n(a) Scientific and technical
\ninstruments, apparatus,
\nequipment (including
\ncomputers);
\n(b) accessories, parts,
\nlive
\n(experimental
\nconsumables and
\nanimals
\np<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof Experiments on
\nAnimals.
\n(1) The institution is
\nregistered with the
\nGovernment of India in the
\nDepartment of Scientific
\nand Research, which-
\n(i) produces, at the time of
\nsupply, a certificate to the
\nsupplier from the head of
\nScanned by CamScanner
\n3.
\n3
\nDepartments and
\nlaboratories of the
\nCentral Government and
\nState Governments, other
\nthan a hospital
\n(c) computer software,
\nCompact Disc-Read Only
\nMemory (CD-ROM),
\nrecorded magnetic tapes,
\nmicrofilms, microfiches;
\n(d) Prototypes,
\naggregate value
\nprototypes received by an
\ninstitution does not exceed
\nfifty thousand rupees in a
\nfinancial year.
\nthe institution, in each
\ncase, certifying that the
\nsaid goods are essential for
\nresearch purposes and will
\nbe used for stated purpose
\nonly;
\nthe
\nof
\n(ii)
\nof
\n(a) Scientific and technical
\ninstruments,
\nequipment
\ncomputers);
\napparatus,
\n(including
\n(b) accessories, parts,
\nconsumables and live
\nanimals (experimental
\npurpose);
\n(c) Computer softwar<\/p>\n
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\nof live animals for
\nexperimental purposes, the
\ninstitution produces, at the
\ntime of supply, a
\ncertificate to the supplier
\nfrom the Head of the
\nInstitution that the live
\nanimals are required for
\nresearch purposes and
\nenclose a no objection
\ncertificate issued by the
\nCommittee for the Purpose
\nof Control and Supervision
\nScanned by CamScanner
\n4.
\n4.
\nof Experiments
\nAnimals.
\non
\nRegional Cancer Centre
\n(Cancer Institute)
\n(a) Scientific and technical (i) The goods are supplied
\ninstruments,
\napparatus, to the Regional Cancer
\n(including Centre registered with the
\nGovernment of India, in
\nof
\nthe
\nequipment
\ncomputers);
\n(b)
\naccessories,
\nconsumables and live
\nanimals
\n(experimental and
\npurpose);
\nDepartment
\nparts,
\nScientific and Research
\nsuch institution
\n(c) Computer software,
\nCompact Disc-Read Only
\nMemory(CD-ROM),
\nrecorded magnetic tapes,
\nmicrofilms, microfiches.
\nof the
\nto
\nproduces a certificate from
\nan officer not below the
\nrank
\nDeputy
\nSecreta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nless than fifty per-cent. of the recurring expenditure is met by the Central Government or the
\nGovernment of any State or the administration of any Union territory;
\n(b) “University” means a University established or incorporated by or under a Central, State
\nor Provincial Act and includes –
\n(i)
\nan institution declared under section 3 of the University Grants Commission Act, 1956
\n(3 of 1956) to be a deemed University for the purposes of this Act;
\n(ii) an institution declared by Parliament by law to be an institution of national importance;
\n(iii) a college maintained by, or affiliated to, a University;
\n(c) “Head” means –
\n(i)
\nin relation to an institution, the Director thereof (by whatever name called);
\n(ii) in relation to a University, the Registrar thereof (by whatever name called);
\n(iii) in relation to a college, the Principal thereof (by whatever name called);
\n(d) “hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory,
\nClinic or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n