Only specific goods are eligible for concessional rate of GST for supply made to Public funded research institution’: AAR

M/s C R Enterprises (GST AAR Andhra Pradesh)

Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE ( SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax Rate), dated 14th November 2017, and 47/2017 (Integrated Tax-Rate), dated 14th November 2017?

The goods intended to be supplied by the applicant to M/s SDSC are not covered under notifications 45/2017 (Central Tax Rate), dated 14th November 2017 and accordingly, the concessional rate is not applicable.

FULL TEXT OF ADVANCE RULING

Note: Under Section 100 of the APGST Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act, 2017, within a period of 30 days from the date of service of this order.

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