9911796707
TMI Blog2018 (6) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the certificates Issued by the Satish Dhawan Space Center (SHAR), it is understood that the said Institution falls under ' Public funded research institution'. As per the certificate it Is also mentioned that the said institution is under the administrative control of Department of Space, Government of India. 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. - AAR/AP/05(GST)/2018 - - - Dated:- 10-5-2018 - Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member) Order M/s C.R Enterprises, D.No.9/19/B, Ground Floor, Park Street, Sullurpet - 524121 (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indent is made by the SHAR. 4.2 The applicant has approached this authority to know the applicability of Notification No, 46/2017 -Central tax (Rate), Dt : 14.11.2017, vide S.No. 3. to the goods Intended to supply as per the purchase/work order to M/s SDSC (SHAR). They have furnished the list of goods Intended to supply which is as under: Out door MV Panel, Electrical accessories, Copper wires, Weather Proof Enclosures, Copper Ballast, Armored power Cable, GRP Junction Boxes, LED Filings 8.1 amps, 10Kva Isolation Transformer, HRC Fuses, Thrusters, Fans, Transformers, DC Set, Lightning Protection, HT Breakers, Point Wiring, Lighting Fixtures. Fans, Flame Proof Fixtures, Panels and distribution boards, Transformers and AVRs, Earthin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atus, equipment (including computers); ( b ) accessories, parts consumables and live animals (experimental purpose); ( c ) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; ( d ) Prototypes, the aggregate value of prototypes received by an institution docs not exceed fifty thousand rupees in financial year. ( i ) The goods arc supplied to or for - ( a ) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned 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, as discussed in para 4.2 supra, does not appear to me mentioned/covered under column 3 in either of the four ( a ) 'Scientific and technical instruments, apparatus, equipments (including computers'. ( b ) Accessories, parts, consumables, and live animals ( experimental purpose). ( c ) computer software ( d ) prototype After careful examination of the said issue, the ruling is given as under RULING The goods inten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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