Notification No. 47/2017-Integrated Tax (Rate) [N10-7ZW]

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 integrated tax leviable thereon under section 5 of the said Act, as in in excess of the amount calculated at the rate of 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 S. Name of the Institutions Description of the goods Conditions No. (1) (2) (3) (4)

1. Public funded research (a) Scientific and technical (i) The goods are supplied to or institution other than a instruments, apparatus, for – hospital or a University equipment (including (a) a public funded research or an Indian Institute of computers); institution under the Technology or Indian (b) accessories, parts, administrative control of the Institute of Science, consumables and live animals Department of Space or Bangalore or a National (experimental purpose); Department of Atomic Energy or Institute Technology/ (c) computer software, the Defence Research Regional Engineering Compact Disc-Read Only Development Organisation of College Memory (CD-ROM), the Government of India and recorded magnetic tapes, such institution produces a microfilms, microfiches; certificate to that effect from an (d)Prototypes, the aggregate officer not below the rank of the value of prototypes received Deputy Secretary to the by an institution does not Government of India or the exceed fifty thousand rupees Deputy Secretary to the State in financial year. 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 1

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, (a) Scientific and technical (1) The institution is registered other than a hospital instruments, apparatus, with the Government of India in equipment (including the Department of Scientific and computers); Research, which-

(b) accessories, parts, (i) produces, at the time of consumables and live animals supply, a certificate to the (experimental purpose); supplier from the head of the (c) computer software, institution, in each case, Compact Disc-Read Only certifying that the said goods are Memory (CD-ROM), essential for research purposes recorded magnetic tapes, and will be used for stated microfilms, microfiches; purpose only;

(d) Prototypes, the aggregate (ii) in the case of supply of live value of prototypes received animals for experimental by an institution does not purposes, the institution exceed fifty thousand rupees produces, at the time of supply, a in a financial year. certificate to the supplier from the Head of the Institution that the live animals are required for

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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 (a) Scientific and technical (i) The institution produces, at laboratories of the instruments, apparatus, the time of supply, a certificate Central Government and equipment (including to the supplier from the Head of State Governments, other computers); the Institution, in each case, than a hospital (b) accessories, parts, certifying that the said goods are consumables and live animals required for research purposes (experimental purpose); only;

(c) Computer software, (ii) in the case of supply of live Compact Disc-Read Only animals for experimental Memory(CD-ROM), purposes, the institution recorded magnetic tapes, produces, at the time of supply, a microfilms, microfiches; certificate to the supplier from

(d) Prototypes, the aggregate the Head of the Institution that value of prototypes received the live animals are required for by an institution does not research purposes and enclose a exceed fifty thousand rupees no objection certificate issued by in a financial year. the Committee for the Purpose of Control and Supervision of Experiments on Animals.

4. Regional Cancer Centre (a) Scientific and technical (i) The goods are supplied to the (Cancer Institute) instruments, apparatus, Regional Cancer Centre equipment (including registered with the Government computers); of India, in the Department of (b) accessories, parts, Scientific and Research and such consumables and live animals institution produces a certificate (experimental purpose); from an officer not below the (c) Computer software, rank of the Deputy Secretary to Compact Disc-Read Only the Government of India or the Memory(CD-ROM), Deputy Secretary to the State recorded magnetic tapes, Government or the Deputy microfilms, microfiches. 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

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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.