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2019 (10) TMI 947 - AAR - GSTConcessional rate of tax - supply of trucks and its spare parts to Public Funded Research Institutions - Applicability of N/N. 45/2017 - Central Tax (Rate) dated November 14th, 2017 - HELD THAT:- The applicant intends to supply trucks and spare parts of automobiles to various research institutions - Notification No. 45/2017 - Central Tax (Rate) dated 14.11.2017 exempts specified goods from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 2.5% when supplied to the institutions specified, subject to the conditions specified in the corresponding entry. The applicant has received orders from Satish Dhawan Space Centre SHAR (SDSC SHAR) for supply of trucks and order from Electronics & Radar Development Establishment (LRDE) for supply of spare parts for trucks. The applicant has also submitted a copy of Exemption Certificate issued by the SDSC SHAR wherein the competent officer has certified that SDSC SHAR is a public funded research institution. Similarly the Electronics 8& Radar Development Establishment (LRDE) has also provided the necessary exemption certificate from the competent authority. These facts indicate that the first condition is satisfied in the instant case. Notification No. 45/2017-Central Tax(Rate) dated November 14, 2017 is applicable on supply of trucks and its spare parts to Public funded research institutions - The submissions of the applicant regarding the nature of the other recipients needs to be verified with reference to the research activity done and also whether they are recognised as a Public Funded Research Organisation and some of the companies to which the applicant intends to supply may not be covered under the term Research Organisation like Bharat Electronics Ltd,. Bharat Heavy Electricals Ltd., Hindustan Aeronautics Ltd. The supply of trucks and spare parts by the applicant to Satish Dhawan Space Centre (SHAR), (SDSC SHAR) and Electronics & Radar Development Establishment (LRDE) respectively, as specified in the application, are covered under the description of goods specified in Notification No. 45/2017 - Central Tax (Rate) dated 14.11.2017 and hence are eligible for a reduced rate of tax under the CGST Act and similarly under KGST Act and IGST Acts.
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