GST rate on public funded institution read with Notification No. ...

Case Laws     GST

June 18, 2019

GST rate on public funded institution read with Notification No. 47/2017 - since applicant is public funded institution on which Notification is applicable in respect of supplies made to them on goods specified in the column no.(3) of the table at concessional rate @ 5% not the other goods - the certificate issued by Ministry of Defence has not certified that “Aluminum Alloy” is used in the research of recipient, hence not covered under the Notification - GST @ 18 %

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