Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition.

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.... in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- S. No. (1) 1. Name of the Institutions (2) Table Description of the goods (3) Conditions (4) (a) Scientific and technical (i) The goods are supplied instruments, apparatus, to or for equipment computers); ....

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....puty Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of to 2. Research other than a hospital institution, (a) Scientific and technical instruments, equipment computers); consumables apparatus, (including (b) accessories, parts, animals purpose); and live (experimental (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, aggregate value prototypes received by an institution does not exceed fifty thousand rupees in a financial year. the of supply of the specified goods; (i....

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....e shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. 4. Departments laboratories and of the Central Government and State Governments, other than a hospital (a) Scientific and technical (i) instruments, equipment computers); parts, (b) accessories, consumables and live animals purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), The live institution each apparatus, produces, at the time of (including supply, a certificate to the supplier from the Head of the Institution, in case, certifying that the (experimental said goods are required for research purpos....

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.... 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 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 Purpose of Control and Supervision of Experiments Animals. on Explanation. - For the purposes of this notification, the e....

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....:- Dated Shillong, the 15th Nov, 2017 1. P. S. to Chief Minister for favour of information of the Chief Minister 2. P. S. to Minister i/c Taxation for favour of information of the Minister. 3. P. S. to Chief Secretary for favour of information of the Chief Secretary. 4. P. S. to the Additional Chief Secretary i/c ERTS Department for favour of information of the Additional Chief Secretary. 5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New Delhi-110001 6. The Secretary to the Govt. of Meghalaya, Finance Department/ERTS Department. 7 The Commissioner of Taxes, Meghalaya, Shillong for favour of information and necessary action. 8. All Deputy Commissioners/Sub Divisional O....