The Maharashtra Authority of Advance Ruling (AAR) ruled that 5% GST on National Centre for Polar and Ocean Research, University of Delhi, Council of Scientific and Industrial Research, CSIR-North East, and Institute of Science & Technology.
The applicant, Thermo Fisher Scientific India Pvt. Ltd. supplies scientific and technical instruments and equipment to public funded research institutions, research institutions, universities, Indian Institute of Technology (IIT), departments and laboratories of the Central and State Government.
Normally, Applicant imports the said goods & clears the same by (i) filing Bill of Entry for Warehouse without payment of assessed customs duty & IGST or (ii) filing Bill of Entry for Home Consumption thereby paying the applicable customs duty and IGST. The said institutions, raise purchase orders on the Applicant for the supply of the said goods, declaring therein that, supplied items will be used for research and development.
The applicant sought the advance ruling on the issue of whether Applicant is correct in charging 2.5% CGST and SGST or 5% IGST, as applicable, by applying Notification No.45/2017-C.T. (Rate), Notification No. 45/2017 -S.T.(Rate) and Notification No. 47/2017-I.T.-(Rate) all dated November 14, 2017, on the scientific and technical instruments/ equipment supplied to public-funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates.
The coram of T.Ramnani and P.Vinitha Sekhar ruled that the applicant would be correct in charging 5% GST only in 4 cases of National Centre for Polar and Ocean Research, the University of Delhi, Council of Scientific and Industrial Research CSIR-North East, and Institute of Science & Technology where all the conditions mentioned in the impugned Notifications are found be satisfied and the necessary and proper certificates, complete in all ruling respects as mandated by the relevant Notifications have been produced.
Subscribe Taxscan Premium to view the Judgment
Support our journalism by subscribing to Taxscan AdFree. We welcome your comments at info@taxscan.in
