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2.5% concessional rates supplies to specific public funded research institute.

GST - States - 45/2017-State Tax (Rate) - Dated:- 15-11-2017 - NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017. Notification No. 45/2017-State Tax (Rate) No. (GHN-124)GST-2017/S.11(1)(21)-TH.-In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Gujarat, on being satisfied that it is necessary in t .....

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of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Institute Technology/Regional Engineering College (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 .....

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effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Gover .....

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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. 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 soft .....

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ential for research purposes and will be used for stated purpose only; (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. (2) The goods falling under (1) above shall not be transf .....

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value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. (i) The institution 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 required for research purposes only; (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 .....

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. (i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time o .....

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