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...