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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - 45/2017 - Central GST (CGST) Rate

Extract

..... institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. 1[Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital] (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, t .....

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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - 45/2017 - Central GST (CGST) Rate

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..... Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. 2. Research institution, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. (1) The institution is registered with the Government of India in the 3[Department of Sc .....

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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - 45/2017 - Central GST (CGST) Rate

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..... y; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. 4. Regional Cancer Centre (Cancer Institute) (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches. (i) The goods are supplied to the Regional Cancer Centr .....

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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - 45/2017 - Central GST (CGST) Rate

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..... er section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) "Head" means - (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 5[Expla .....

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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - 45/2017 - Central GST (CGST) Rate

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