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End user should be engaged in scientific research for levy of concessional rate.

Rate of Tax The applicant, seeking an advance ruling in respect of the following questions.

Whether we can sell our product to our dealer / distributor by charging GST @ 5.00% as per the notification no.45/2017 & 47/2017?

Can a certificate issued by the end user (scientific research organization) mentioning the name of the manufacturer (WE in this case) & the name of the seller (our distributor) be held valid to enable us invoice our product to our dealer at concessional rate of GST @ 5.00%?

In respect to second question we observe in the instant case, the question raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words, Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of validity of certificates used by end-users of subject products. Hence, it is held that this authority does not have jurisdiction to pass ruling on such matters. — Equitron Medica Pvt. Ltd., In Re… [2020] 20 TAXLOK.COM 094 (AAR-Maharashtra)