IN RE: M\/s CR Enterprises
GST
2018 (6) TMI 464 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 431 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 10-5-2018
AAR\/AP\/05(GST)\/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
\nOrder
\nM\/s C.R Enterprises, D.No.9\/19\/B, Ground Floor, Park Street, Sullurpet – 524121 (hereinafter also referred as an applicant), having GSTIN:37CSLPK9198N1Z1 are engaged in supply of goods like scientific and technical instruments.
\n2. The applicant has filed an application in Form GST ARA-01, dated 02.04.2018, for seeking advance ruling on 'Adoptability of a notification to their supplies'. The question is as follows;
\n“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 notifications 45\/2017 (Central Tax Rate), dated 14th Novembe<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Notification No, 46\/2017 -Central tax (Rate), Dt : 14.11.2017, vide S.No. 3. to the goods Intended to supply as per the purchase\/work order to M\/s SDSC (SHAR). They have furnished the list of goods Intended to supply which is as under: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts consumables and live animals (experimental purpose); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IN RE: M\/s CR EnterprisesGST2018 (6) TMI 464 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 431 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AARDated:- 10-5-2018AAR\/AP\/05(GST)\/2018 GSTSri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member) Order M\/s C.R Enterprises, D.No.9\/19\/B, Ground Floor, Park Street, Sullurpet – 524121 … Continue reading “IN RE: M\/s CR Enterprises”<\/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-12117","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12117","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=12117"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12117\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nOut door MV Panel, Electrical accessories, Copper wires, Weather Proof Enclosures, Copper Ballast, Armored power Cable, GRP Junction Boxes, LED Filings 8.1 amps, 10Kva Isolation Transformer, HRC Fuses, Thrusters, Fans, Transformers, DC Set, Lightning Protection, HT< Breakers, Point Wiring, Lighting Fixtures. Fans, Flame Proof Fixtures, Panels and distribution boards, Transformers and AVRs, Earthing and Lighting Protection, Meters and Measuring Instruments, Installation Charges, AC induction motors and starters, 11KV overhead lines and accessories, , Smoke Detection Systems, Maintenance Works, and Trunking system for power distribution.\n5. We have gone through the application filed by the applicant. As seen from the copy of the certificates Issued by th<\/p>\n
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\n(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches;
\n(d) Prototypes, the aggregate value of prototypes received by an institution docs not exceed fifty thousand rupees in financial year.
\n(i) The goods arc supplied to or for
\n–
\n(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence 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
\n(b) an institution registered with the Government of India in the Department of Scientific and Research and suc<\/p>\n
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