Case Law Details
In re Indian Institute of Science Education and Research (GST AAAR Odisha)
Appellant satisfies the requirement of being a Public funded research institution as provided in Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and ruled accordingly for being entitled to the exemption from levy of IGST on import of specified goods as listed under column (3) of the aforesaid notification.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, ODISHA
Indian Institute of Science Education and Research, Berhampur (Appellant) has filed an appeal before AAAR, Odisha on 18.03.2019 aggrieved by advance ruling no 07/ODISHA-AAR/2018-19 dated 13.02.2019 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar under Section 100 of the Odisha Goods and Service Tax Act, 2017/CGST Act, 2017.
2.0. The Appellant, holding valid registration certificate issued under the CGST Act, 20174 and OGST Act, 2017 bearing GSTIN – 21AABAI0732K1Z5 is stated to be an Educational Institute established by the Ministry of HRD, Government of India and constituted as an Autonomous Body under the NITSER Act of 2007 and inter alia engaged in imparting Science Education and Research.
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Is procurement necessary for use of notification 51/96.Is it applicable for the items on loan/ lease for research purpose by a public funded organisation Item will be re-exported after testing.