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Notification No.45/2017-Central Tax(Rate) dated November 14, 2017 is applicable on supply of trucks and its spare parts to Public funded research institutions.

Rate of Tax — The applicant is engaged in the business of manufacturing and selling of commercial vehicles and it received orders from various Public Funded Research Institutions for supply of trucks and their spare parts at concessional rate of 5% GST. The applicant sought Advance ruling on the question whether Notification No.45/2017-Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions? The authority ruled out that Notification No.45/2017-Central Tax(Rate) dated November 14, 2017 is applicable on supply of trucks and its spare parts to Public funded research institutions. — VE Commercial Vehicles Limited, In Re… [2019] 16 TAXLOK.COM 144 (AAR-Karnataka)