Concessional GST exemption denied where electrical goods did not fit the specified research-institution supply categories.

Goods supplied to a public funded research institution under the Department of Space satisfied the recipient-side condition in Notification No. 45/2017-Central Tax (Rate), but concessional treatment also required the supplied goods to fall within the specified eligible categories. Panels, cables, fixtures, transformers, wiring, motors, switches and similar electrical items were found not to match those descriptions. The concessional rate and exemption therefore did not apply.

---

---

Issues: Whether the goods proposed to be supplied to Satish Dhawan Space Centre qualify for concessional tax under Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017.

Analysis: The institution was accepted as a public funded research institution under the administrative control of the Department of Space and thus satisfied the recipient-side condition in the notification. The decisive requirement, however, was that the goods themselves must fall within the specified categories eligible for concessional treatment, namely scientific and technical instruments, apparatus, equipment including computers, accessories, parts, consumables, live animals for experimental purpose, computer software, CD-ROM, recorded magnetic tapes, microfilms, microfiches, or prototypes. The list of goods proposed by the applicant, including panels, cables, fixtures, transformers, wiring, motors, switches, and related electrical items, was found not to fall within those specified descriptions.

Conclusion: The goods did not qualify for concessional rate under the notification, and the exemption was held inapplicable.

---