Rate of tax of goods if supplied to following institutions public funded research institutions research institutions other than hospitals dept labs of central and state govt. regional cancer centres

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.... November, 2017 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 11 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as "the said Act"), on the recommendations of the Council, the Governor is pleased to allow to exempt the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at the rate of 2.5 percent, when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the co....

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....cribe 2.5% (16-11-2017) Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or to (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 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 req....

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....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 (i) The institution instruments, equipment apparatus, (including produces, at the time of supply, a certificate to the computers); (b) accessories, consumables and parts, live supplier from the Head of the Institution, in each case, certifying that the Page 10 of 12 DT:/GST Notification/S....

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....puter software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches. Page 11 of 12 DT:/GST Notification/Scientific and technical instruments prescribe 2.5 % ( 16-11-2017) (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 P....