https://www.taxtmi.com/caselaws?id=392112 The applicant, M/s. Equitron Medica Private Limited, was denied the eligibility to sell products to dealers/distributors at a concessional GST rate of 5% under Notification Nos. 45/2017 and 47/2017. The applicant's practice of supplying goods to distributors who then sell to research institutions did not meet the conditions stipulated in the notifications, which require direct supply to research institutions along with specific certifications. Additionally, the question regarding the validity of certificates issued by end users was deemed outside the jurisdiction of the authority for an advance ruling under the GST Act. en-us Fri, 17 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392112 The applicant, M/s. Equitron Medica Private Limited, was denied the eligibility to sell products to dealers/distributors at a concessional GST rate of 5% under Notification Nos. 45/2017 and 47/2017. The applicant's practice of supplying goods to distributors who then sell to research institutions did not meet the conditions stipulated in the notifications, which require direct supply to research institutions along with specific certifications. Additionally, the question regarding the validity of certificates issued by end users was deemed outside the jurisdiction of the authority for an advance ruling under the GST Act. Case-Laws GST Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392112