Composite supply eligibility

[Bharat Cholleti]

Sir,

A small query:- Notification No 45/2017- Central tax (Rate) Dt 14.11.2017- Scientific and technical instruments- supplied to Research institution is falling in 5% GST rate . Now the question is Supply and installation of Clean Rooms comes under this category or not ? If comes can he charge GST 5% or not ? Please enlighten me

AI Summary

Clean Rooms for Pharma R&D Qualify for 5% GST Rate Under Notification No 45/2017 as Composite Supply A discussion on a forum involves a query about the GST rate applicable to the supply and installation of clean rooms, which are used in chemical and pharmaceutical industries for research and development. The original question asks whether these clean rooms qualify for a 5% GST rate under Notification No 45/2017, which applies to scientific and technical instruments supplied to research institutions. Respondents agree that the supply and installation of clean rooms qualify as a composite supply, thereby attracting a 5% GST rate.