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TMI Blog2019 (6) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentioned in the said Notification are not to be liable for concessional rate of 5% tax, except the goods having originally been held as a 5% in the schedule entries. The said certificate has not certified that Aluminum Alloy supplied by applicant is used in the research of recipient and is covered under the said Notification. The goods i.e Aluminum Alloy having HSN Code No.76012010, supplied by the applicant to GTRE is not eligible for concessional rate of GST and Notification No. 47/2017, IGST (Tax) dt .14.11.2017, is not applicable to the transaction undertaken by the applicant. The subject supply will be liable as per rate prescribed in Schedule of GST Act i.e. @ 18 %. The notification is thus not applicable for the supply of goods. X X X X Extracts X X X X X X X X Extracts X X X X ..... nly. However as per the certificate issued by the Director of GTRE and submitted by the applicant, there is no clear mention that the subject goods required are only for research purpose. Except this, other conditions are fulfilled. 04. HEARING The Preliminary hearing in the matter was held on 04.12.2018, Ms. Rekha Rathod accountant along with Sh. Nitin Patel, Accountant appeared and requested for admission of application as per contentions made in their application. Jurisdictional Officer Sh. G. G, Gaikwad, Dy. Commissioner of S.T.(E-202) Nodal division -9, Mumbai, appeared and made written submissions. The application was admitted and called for final hearing on 19.12.2018. Ms. Rekha Rathod accountant along with Sh. Nitin Patel Accountant, appeared and submitted copy of certificate issued by the Recipient. In this regard they were requested to explain how the Aluminium Alloys are consumables. Jurisdictional Officer Sh. G. G. Gaikwad, Dy. Commissioner of S.T.(E-202) Nodal division -9, Mumbai, appeared and objected to the applicability of notification. We heard both the parties. 05. OBSERVATIONS 5.1 We have gone through the facts of the case, documents on record and submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumables 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 does not exceed fifty thousand rupees in financial year. (i) The goods are 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 the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the 2 Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions specified in column no. (4) of the said table. 5.5 We find from the transaction between the parties that the same is a supply of "Aluminum Alloy". We have no doubt that the recipient of the supply i.e. "GTRE", is a Government Public Funded Research Institution. As per the above Notification, goods specified in column no. (3) are liable to tax @ 5% subject to conditions mentioned in the corresponding column no. 4. The goods mentioned are specific and restricted for the purpose of notification for example: (a) Scientific and technical instruments, apparatus, 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; and (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in financial year. 5.6 We find that the applicant has supplied "Aluminium Alloy" having HSN Code No.76012010, which is not a "Scientific and technical instrument, apparatus, equipment, or accessories, parts, consumables and live animals (experimental purpose); or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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