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Scientific and technical instrumentsare not covered under Notification 45/2017-Central Tax (Rate), dated 14.11.2017 and accordingly, the concessional rate is not applicable.

Shanti Prime Publication Pvt. Ltd.

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)