Concessional rate of GST—scientific and technical instruments—"Whether 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."
Held that—The above mentioned notification gives concessional rate of duty to specific goods as mentioned at Column 3 when supplied to institutions mentioned at Column 2 , subject to the condition as mentioned al column 4.
We concur that SDSC (SHAR) is covered under column 2 of Notification. However the goods intended to be supplied by the applicant does not covered under column 3.
Ruling—The goods intended to be supplied by the applicant to M/s SDSC are not covered under Notification 45/2017-Central Tax (Rate), dated 14.11.2017 and accordingly, the concessional rate is not applicable.— C R Enterprises - In Re - [2018] 2 TAXLOK.COM 002 (AAR-AP)