TMI Blog2019 (6) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 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. - GST-ARA-80/2018-19/B-174 - - - Dated:- 29-12-2018 - SHRI B. TIMOTHY, AND B.V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certify that the said goods are required for research purposes only. However as per the certificate issued by the Director of GTRE and submitted by the applicant, there is no clear mention that the subject goods required are only for research purpose. Except this, other conditions are fulfilled. 04. HEARING The Preliminary hearing in the matter was held on 04.12.2018, Ms. Rekha Rathod accountant along with Sh. Nitin Patel, Accountant appeared and requested for admission of application as per contentions made in their application. Jurisdictional Officer Sh. G. G, Gaikwad, Dy. Commissioner of S.T.(E-202) Nodal division -9, Mumbai, appeared and made written submissions. The application was admitted and called for final hearing on 19.12.2018. Ms. Rekha Rathod accountant along with Sh. Nitin Patel Accountant, appeared and submitted copy of certificate issued by the Recipient. In this regard they were requested to explain how the Aluminium Alloys are consumables. Jurisdictional Officer Sh. G. G. Gaikwad, Dy. Commissioner of S.T.(E-202) Nodal division -9, Mumbai, appeared and objected to the applicability of notification. We heard both the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 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 financial year. (i) The goods are supplied to or for (a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 transferred or sold by the institution for a period of five years from the date of installation. 5.4 We find that the tax rate of 5% as per above Notification is applicable in respect of supply, made to Public funded research institutions 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, of the description of the goods in Column no .(3) of the table, subject to the conditions specified in column no. (4) of the said table. 5.5 We find from the transaction between the parties that the same 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. As per the above Notification, goods specified in column no. (3) are liable to tax @ 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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