Case Law Details
In re EMMES Metals Private Ltd. (GST AAR Maharashtra)
During the course of hearing, the learned representatives of the applicant were asked to establish whether supplied goods are covered under the said Notification. In response the applicant submitted a certificate given by the Government of India Ministry of Defence, New Delhi which is reproduced as below.
This is certify that GAS TURBINE RESEARCH ESTABLISHMENT (GTRE), Bangalore, is a public funded institution under the administrative control of the Department of Defence Research and Development of the GOI and is entitled to avail concessional rate of tax @5 % in terms of Govt. Notification no. 47/2017 Integrated Tax (Rate) Dt. 14.11.2017″.
From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentioned in the said Notification are not to be liable for concessional rate of 5% tax, except the goods having originally been held as a 5% in the schedule entries. The said certificate has not certified that “Aluminum Alloy” supplied by applicant is used in the research of recipient and is covered under the said Notification.
5.8 the applicant to GTRE is not eligible for concessional rate of GST and Notification No. 47/2017, IGST (Tax) dt 14.11.2017, is not applicable to the transaction undertaken by the applicant. The subject supply will be liable as per rate prescribed in Schedule of GST Act i.e. @ 18 %.
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