Central Tax Notifications (Rate)

CGST Notification rate 45/2017

Title seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
Number 45/2017
Date 14-11-2017
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In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification
referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the 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 InstitutionsDescription of the goodsConditions
(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 –

  • (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
    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 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;

    (iii) 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.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 Department of Scientific and
    Research, which-

  • (i) 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
    essential 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 transferred or
    sold by the institution for a
    period of five years from the
    date of installation.

    3.Departments and
    laboratories of the
    Central Government and
    State Governments, 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.
    		•
  • (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 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 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 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;
  • (iii) in 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.

    • Explanation. – For the purposes of this notification, the expression, –

    (a) “Public funded research institution” means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory;

    (b) “University” means a University established or incorporated by or under a Central, State or Provincial Act and includes –

    (i) an institution declared under 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.

    2) This notification shall come into force with effect from the 15 th day of November, 2017.

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