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
=============
\nDocument 1
\nGOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nDated Shillong, the 15th Nov, 2017.
\nNo. ERTS(T) 65\/2017\/45 – In exercise of the powers conferred by sub-section (1) of section 11
\nof the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this
\nnotification referred to as “the said Act”), the Government of Meghalaya, on being satisfied that
\nit is necessary in the public interest so to do, on the recommendations of the Council, hereby
\nexempts the goods specified in column (3) of the Table below, from so much of the State tax
\nleviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate
\nof 2.5 <\/p>\n
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\n(d)Prototypes, the aggregate
\nvalue of prototypes received
\nby an institution does not
\nexceed fifty thousand rupees
\nin financial year.
\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
\n(b) an institution registered
\nwith the Government of
\nIndia in the Department of
\nScientific and Research
\nand such institution
\nproduces a certificate from
\nan officer not below the
\nrank of the Deputy
\nSecretary
\nthe
\nGovernment of India or
\nthe Deputy Secretary to
\nthe State Government or
\nthe Deputy Secretary in
\nthe Union territory in
\nconcerned department to
\nthe supplier at the time of
\nto
\n2.
\nResearch
\nother than a hospit<\/p>\n
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\nCommittee for the Purpose
\nof Control and Supervision
\nof Experiments on
\nAnimals.
\nThe institution is
\n(1)
\nwith the
\nregistered
\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
\nthe institution, in each
\ncase, certifying that the
\nsaid goods are essential for
\nresearch purposes and will
\nbe used for stated purpose
\nonly;
\n(ii) in the case of supply
\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
\nof Experiments
\nAnimals.
\non
\n(2) The goods falling
\nunder (1) above shall not
\nbe transferred or sold by
\nthe institution for a period
\nof five years from the date
\nof installation.
\n3.
\n4.
\nDep<\/p>\n
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\nof
\nprototypes received by an
\ninstitution does not exceed
\nfifty thousand rupees in a
\nfinancial year.
\nof Experiments on
\nAnimals.
\nRegional Cancer Centre (a) Scientific and technical (i) The goods are supplied
\n(Cancer Institute)
\ninstruments,
\nequipment
\ncomputers);
\n(b) accessories,
\nparts,
\nthe
\nof
\napparatus, to the Regional Cancer
\n(including Centre registered with the
\nGovernment of India, in
\nDepartment
\nScientific and Research
\nand such institution
\nproduces a certificate from
\nan officer not below the
\nrank of the Deputy
\nSecretary
\nconsumables and live
\nanimals
\npurpose);
\n(experimental
\n(c) Computer software,
\nCompact Disc-Read Only
\nMemory(CD-ROM),
\nto
\nthe
\nrecorded magnetic tapes, Government of India or
\nmicrofilms, microfiches.
\nthe Deputy Secretary to
\nthe State Government or
\nthe Deputy Secretary in
\nthe Union territory in
\nconcerned department to
\nthe supplier at the time of
\nsupply of the specified
\ngoods;
\n(ii)
\nthe
\ninstitution
\nproduces, at the time of
\ns<\/p>\n
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\n(i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of
\n1956) to be a deemed University for the purposes of this Act;
\n(ii)
\n(iii)
\n(c)
\n(i)
\nan institution declared by Parliament by law to be an institution of national importance;
\na college maintained by, or affiliated to, a University;
\n“Head” means –
\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)
\nin relation to a college, the Principal thereof (by whatever name called);
\n(d)
\n“hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic
\nor Maternity Home which renders medical, surgical or diagnostic treatment.
\n2. This notification shall come into force with effect from the 15th day of November, 2017.
\nSd\/-
\nP. W. Ingty
\nAdditional Chief Secretary to the Government of Meghalaya
\nExcise, Registration, Taxation & Stamps Dep<\/p>\n
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