GST rate on scientific & technical equipment vide CGST(R) Notification no. 9/2018

GST rate on scientific & technical equipment vide CGST(R) Notification no. 9/2018

Seeks to amend notification no.45/2017-Central (Rate)

Download the Official CGST(rate) notification no. 9/2018 issued by CBEC on 25th January,2018

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)

Notification No. 9/2018-Central Tax (Rate)

New Delhi, the 25th January, 2018

G.S.R(E)...- In exercise of the powers conferred by sub-section (1) of section 11 of the CentralGoods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as the saidAct) read with sub-section (3) of section 11 of the said Act, the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of the Council,makes the following amendments in the notification of the Government of India, in the Ministry ofFinance (Department of Revenue), No. 45/2017- Central Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numberG.S.R.1391(E), dated the 14th November, 2017, namely:- In the said notification, - (1) in the Table, -

(a) against serial number 1, -

(i) in column (2), for the entry, the following entry shall be substituted, namely: -

Public funded research institution or a University or an Indian Institute ofTechnology or Indian Institute of Science, Bangalore or a Regional EngineeringCollege, other than a hospital;

(ii) in column (4), for the words Department of Scientific and Research, the wordsDepartment of Scientific and Industrial Research, shall be substituted;

(b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific andResearch, the words Department of Scientific and Industrial Research, shall be substituted.

(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and afterExplanation 1 as so numbered, the following Explanation shall be inserted, namely: -

Explanation 2. - For the the purposes of this notification, exemption would be in line withthe notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.51/96 - Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable witheffect from the 15th November, 2017..

[F. No. 354/1/2018-TRU]

(Ruchi Bisht) Under Secretary to the Government of India

Note: The principal notification No. 45/2017-Central Tax (Rate), dated the 14th November, 2017 waspublished in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R.1391(E), dated the 14th November, 2017.

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