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2019 (7) TMI 47 - AAAR - GSTLevy of IGST - specified imported equipments delivered to the eligible institutions - Whether benefit of customs exemption notification as applicable to Importer (OEM) is also applicable to supply of material by the importer to Domestic supplier - specified institution - Applicability of N/N. 51/ 1996-Customs, Dt: 23.07.1996 read with N/N. 43.2017-Customs, Dt: 30.06.2017 and Minutes of the 14th GST Council Decision Dated 18th/19th May, 2017 - non-issuance of corresponding Notification by the Central/ State Government to give effect to such decision of the Council - concessional rate of GST/IGST at the rate of 5% vide Notification No-45-CGST (Rate), Dt:14.11.2017 and Notification No-47-1GST (Rate), Dt: 14.11.2017 on supply of specified Indigenous Equipments to the eligible Institutions fulfilling conditions as specified under Column-(4) of the said notification with effect from 15.11.2017. HELD THAT:- The AAR, Odisha observed that the appellant satisfies the requirement of being a Public funded research institution as provided in Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and ruled accordingly for being entitled to the exemption from levy of IGST on import of specified goods as listed under column (3) of the aforesaid notification. Non-applicability of Notification no 51/1996-Customs, dated 23.07.1996 as amended - OEM suppliers of imported equipments - HELD THAT:- The Appellant is before us but not OEM suppliers of the Appellant. The relevant contract/ agreement/ purchase order of the Appellant with the OEM supplier, purchase order of the OEM supplier with the overseas supplier, import documents such as invoice, bill of lading, and import general manifesto are not part of the Appeal Memorandum. In the absence of such documents, it is not possible on our part to examine the status of the Appellant vis-ä-vis the OEM supplier, when import undertaken through such supplier. Further, OEM suppliers of the Appellant are not party to this appeal. Therefore, we are refraining ourselves to pass any specific order with respect to import by such OEM supplier. The AAR, Odisha in their rulings ordered in favour of the Appellant that Notification No-51/ 1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 is applicable to the Appellant for import of specified goods as listed under column (3) of the aforesaid notifications. The Rulings pronounced by the Advance Ruling Authority, Odisha is thus correct and justified - appeal dismissed.
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