In exercise of the powers conferred by section 11(1) of the CGST ACT, 2017

Supplies to Specified Institution partly exempted from CGST with conditions

Central Government, on being satisfied that it is necessary in the public interest so to do ,

exempts the goods specified in column (3) of the Table below,

from the so much of the central tax leviable thereon u/s 9, as in in excess of the rate of 2.5%,

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

S No.

Name of the Institutions

Description of the goods

Conditions

(1)

(2)

(3)

(4)

1.

[1][Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, 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 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 Industrial 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 [3][Department of Scientific and Industrial 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 [4][Department of Scientific and Industrial 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.