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2019 (6) TMI 821 - AAR - GSTGST rate on public funded institution read with Notification No. 47/2017 dated 14.11.2017 - Classification of supply of goods - Whether the Material Aluminium Alloys (HSN.76012010) can be supplied under Govt. N/N. 47/2017 dated 14.11.2017? - HELD THAT:- The transaction is a supply of “Aluminum Alloy”. We have no doubt that the recipient of the supply i.e. “GTRE”, is a Government Public Funded Research Institution - the applicant has supplied “Aluminium Alloy” having HSN Code No.76012010, which is not a “Scientific and technical instrument, apparatus, equipment, or accessories, parts, consumables and live animals (experimental purpose); or computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches or Prototypes, the aggregate value of prototypes” The recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentioned in the said Notification are not to be liable for concessional rate of 5% tax, except the goods having originally been held as a 5% in the schedule entries. The said certificate has not certified that “Aluminum Alloy” supplied by applicant is used in the research of recipient and is covered under the said Notification. The goods i.e “Aluminum Alloy” having HSN Code No.76012010, supplied by the applicant to GTRE is not eligible for concessional rate of GST and Notification No. 47/2017, IGST (Tax) dt .14.11.2017, is not applicable to the transaction undertaken by the applicant. The subject supply will be liable as per rate prescribed in Schedule of GST Act i.e. @ 18 %. The notification is thus not applicable for the supply of goods.
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