2018 (6) TMI 464

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....hether the supplies, made to SRI HARI KOTA HIGH ALTITUTDE RANGE (SHAR.) I SARISH DHAWAN SPACE CENTRE located at Sri Hari Kata, Andhra Pradesh, are eligible for concessional rate of tax as per notifications 45/2017 (Central Tax Rate), dated 14th November, 2017 and 47/2017 (Integrated TAX-Rate), dated 14th November 2017." 3. In the light above, the application was forwarded to both the jurisdictional officers (State tax & Central tax) to offer their remarks as par the Sec 98(1) of CGST/APGST Act, 2017, and requested for the Information, whether there is any proceedings pending before any of the forums or the authorities. This authority received reply through an e- Mail, dated 03,04.2018, that there is no pending proceeding before any forum. ....

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....the Satish Dhawan Space Center ( SHAR ), it is understood that the said Institution falls under ' Public funded research institution'. As per the certificate it Is also montioned that the said institution is under the administrative control of Department of Space, Government of India It would be pertinent to discuss the conditions laid down In the subject notification for better clarity. The relevant extract is reproduced hereunder S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4)           1                 Public funded research institution other than a hospital or a University or an Indian Institute of Technolo....

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.... 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 I lead of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the 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 on Animals. The subject Notification gives concessional rate of duty to specific goods as mentioned at Column 3 of above tab....