GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Notification No. 45/2017-Union territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of
section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (
hereafter in this notification referred to as “the said Act”), the Central
Government, on being satisfied that it is necessary in the public interest so to
do , on the recommendations of the Council, hereby exempts the goods specified
in column (3) of the Table below, from the so much of the union territory tax
leviable thereon under section 7 of the said Act, as in in excess of the amount
calculated at the rate of 2.5 per cent., when supplied to the institutions
specified in the corresponding entry in column (2) of the Table, subject to the
conditions specified in the corresponding entry in column (4) of the said Table-
Table
(1) |
(2) |
(3) |
(4) |
1 |
Public funded research institution other than a hospital or a
University or an Indian Institute of Technology or Indian Institute of
Science, Bangalore or a National Institute Technology/ Regional
Engineering College |
(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; (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 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 Union
territory in concerned department to the supplier at the time of supply
of the specified goods; (ii) The institution produces, at the time
of supply, a certificate to the supplier from the Head of the
Institution, in each case, certifying that the said goods are required
for research purposes only; (iii) In the case of supply of live
animals for experimental purposes, the institution produces, at the time
of supply, a certificate to the supplier from the Head of the
Institution that the live animals are required for research purposes and
enclose a no objection certificate issued by the Committee for the
Purpose of Control and Supervision of Experiments on Animals |
2 |
Research institution, other than a hospital |
(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; (d) Prototypes, the aggregate value of prototypes
received by an institution does not exceed fifty thousand rupees in a
financial year |
(1) The institution is registered with the Government of India in
the Department of Scientific and Research, which (i) produces, at the
time of supply, a certificate to the supplier from the head of the
institution, in each case, certifying that the said goods are essential
for research purposes and will be used for stated purpose only; (ii)
in the case of supply of live animals for experimental purposes, the
institution produces, at the time of supply, a certificate to the
supplier from the Head of the Institution that the live animals are
required for research purposes and enclose a no objection certificate
issued by the Committee for the Purpose of Control and Supervision of
Experiments on Animals. (2) The goods falling under (1) above shall not
be transferred or sold by the institution for a period of five years
from the date of installation. |
3 |
Departments and laboratories of the Central Government and State
Governments, other than a hospital |
(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; (d) Prototypes, the aggregate value of prototypes
received by an institution does not exceed fifty thousand rupees in a
financial year. |
(i) The institution produces, at the time of supply, a certificate
to the supplier from the Head of the Institution, in each case,
certifying that the said goods are required for research purposes only;
(ii) in the case of supply of live animals for experimental
purposes, the institution produces, at the time of supply, a certificate
to the supplier from the Head of the Institution that the live animals
are required for research purposes and enclose a no objection
certificate issued by the Committee for the Purpose of Control and
Supervision of Experiments on Animals. |
4 |
Regional Cancer Centre (Cancer Institute) |
(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. |
(i) The goods are supplied to the Regional Cancer Centre registered
with the Government of India, in the 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
Union territory in concerned department to the supplier at the time of
supply of the specified goods; (ii) the institution produces, at the
time of supply, a certificate to the supplier from the Head of the
Institution, in each case, certifying that the said goods are required
for research purposes only; (iii) in case of supply of live animals
for experimental purposes, the institution produces, at the time of
supply, a certificate to the supplier from the Head of the Institution
that the live animals are required for research purposes and enclose a
no objection certificate issued by the Committee for the Purpose of
Control and Supervision of Experiments on Animals. |
Explanation. - For the purposes of this notification, the expression, -
(a) "Public funded research institution" means a research institution in the
case of which not less than fifty per-cent. of the recurring expenditure is met
by the Central Government or the Government of any State or the administration
of any Union territory;
(b) "University" means a University established or incorporated by or under a
Central, State or Provincial Act and includes
(i) an institution declared under section 3 of the University Grants
Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of
this Act;
(ii) an institution declared by Parliament by law to be an institution of
national importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means -
(i) in relation to an institution, the Director thereof (by whatever name
called);
(ii) in relation to a University, the Registrar thereof (by whatever name
called);
(iii) in relation to a college, the Principal thereof (by whatever name
called);
(d) "hospital" includes any Institution, Centre, Trust, Society, Association,
Laboratory, Clinic or Maternity Home which renders medical, surgical or
diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of
November, 2017.
(Ruchi Bisht) Under Secretary to Government of India [F. No.
354/320/2017-TRU]
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