https://www.taxtmi.com/caselaws?id=375899 The ruling clarified that Notification No-51/1996-Customs, as amended by Notification No-43/2017-Customs, applies to the import of specified equipment by eligible institutions but not to OEM suppliers. The authority cannot rule on the binding nature of GST Council decisions. The concessional rate of GST/IGST at 5% applies to specified goods, whether imported or indigenous. Appeals can be made to the Odisha State Appellate Authority for Advance Ruling within 30 days. en-us Wed, 13 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375899 The ruling clarified that Notification No-51/1996-Customs, as amended by Notification No-43/2017-Customs, applies to the import of specified equipment by eligible institutions but not to OEM suppliers. The authority cannot rule on the binding nature of GST Council decisions. The concessional rate of GST/IGST at 5% applies to specified goods, whether imported or indigenous. Appeals can be made to the Odisha State Appellate Authority for Advance Ruling within 30 days. Case-Laws GST Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375899