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2020 (2) TMI 556 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAConcessional Rate of GST - manufacture of laboratory medical equipment like Autoclaves, Incubators, Rotary Vacuum Evaporators, etc., and supply the same to their distributors who are not engaged in scientific research of any type - N/N. 45/2017 & 47/2017 - validity of certificates issued by end users. HELD THAT:- The applicant does not supply goods to end users who undertake or are engaged in the scientific research. The goods are supplied to their distributors only. The applicant has submitted that the end-user institutions, to whom goods are supplied by their distributors, are mainly included in Sr. No. 2 of Notification No. 45/2017-C.T. (Rate) dated 14.11.2017. In respect of institutions mentioned at Sr. No. 2, the said notification clearly states that the said institutions should be registered with the Government of India in the Department of Scientific and Research, which- (i) 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 essential for research purposes and will be used for stated purpose only and that, the said goods shall not be or sold by the institution for a period of five years from the date of installation - The said notification requires the said certificate to be issued to the supplier, who in the subject case, is the distributor and not the applicant. Thus it is clear that the applicant does not satisfy the conditions of the said Notification No. 45/2017 - thus, the applicant cannot sell their product to their dealers / distributors by charging GST @ 5.00% as per Notification Nos. 45/2017 - C.T. (Rate) 47/2017 S.T. (Rate), both dated 14.11.2017. Can a certificate issued by the end user (scientific research organization) mentioning the name or the manufacturer (WE in this case) & the name of the seller (our distributor) be held valid to enable the applicant to invoice their product to their dealer at concessional rate of GST @ 5.%? - HELD THAT:- In the instant case, the question raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act - Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of validity of certificates used by end-users of subject products. Hence, it is held that this authority does not have jurisdiction to pass ruling on such matters.
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