TaxTMI 
TaxTMI 
2019 (6) TMI 821
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....e following question. a) Whether the Material Aluminium Alloys (HSN.76012010) can be supplied under Govt. Notification no. 47/2017 dated 14.11.2017 ? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act". 02 FACTS AND CONTENTION - AS PER THE APPLICANT The applicant has an orde....
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....ificate issued by the Director of GTRE and submitted by the applicant, there is no clear mention that the subject goods required are only for research purpose. Except this, other conditions are fulfilled. 04. HEARING The Preliminary hearing in the matter was held on 04.12.2018, Ms. Rekha Rathod accountant along with Sh. Nitin Patel, Accountant appeared and requested for admission of application as per contentions made in their application. Jurisdictional Officer Sh. G. G, Gaikwad, Dy. Commissioner of S.T.(E-202) Nodal division -9, Mumbai, appeared and made written submissions. The application was admitted and called for final hearing on 19.12.2018. Ms. Rekha Rathod accountant along with Sh. Nitin Patel Accountant, appeared and submitt....
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....e said Notification as below:- Notification No. 47/2017-lntegrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R.. ..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) ( hereafter in this notification referred to as "the said Act"), the Central Government, on being satisfied that it is necessary 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 the so much of the integrated tax leviable thereon under section 5 of the said Act, as in in excess of the amount calculated at the rate of 5 per cent., when supplied to ....
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....n institution registered with the Government of India in the 2 Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to 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 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 certi....
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.... institution for a period of five years from the date of installation. 5.4 We find that the tax rate of 5% as per above Notification is applicable in respect of supply, made to Public funded research institutions other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Institute Technology/ Regional Engineering College, of the description of the goods in Column no .(3) of the table, subject to the conditions specified in column no. (4) of the said table. 5.5 We find from the transaction between the parties that the same is a supply of "Aluminum Alloy". We have no doubt that the recipient of the supply i.e. "GTRE", is a Government Public Funded Research Institution.....
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....tion under the administrative control of the Department of Defence Research and Development of the GOI and is entitled to avail concessional rate of tax @5 % in terms of Govt. Notification no. 47/2017 Integrated Tax (Rate) Dt. 14.11.2017". From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentioned in the said Notification are not to be liable for concessional rate of 5% tax, except the goods having originally been held as a 5% in the schedule entries. The said ....