In re Thermo Fisher Scientific India Pvt. Ltd (GST AAR Maharashtra)
Question : Whether Applicant is correct in charging 2.5% CGST and SGST or 5% IGST, as applicable, by applying Notification No. 45/2017-Central Tax (Rate), Notification No. 45/2017 -S.T.(Rate) and Notification No. 47/2017-Integrated Tax (Rate) all dated 14.11.2017 on the scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith?
Answer: Applicant would be correct in charging 5% GST only in 4 cases of National Centre for Polar and Ocean Research (NCPOR), University of Delhi, Council of Scientific and Industrial Research CSIR-North East and Institute of Science & Technology where all the conditions mentioned in the impugned Notifications are found to be satisfied and the necessary and proper certificates, complete in all respects as mandated by the relevant Notifications have been produced.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s.Thermo Fisher Scientific India Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions.-
Whether the Applicant is correct in charging 2.5% CGST and SGST respectively or 5% IGST, as applicable, by applying Notification No.45/2017-Central Tax (Rate), Notification No. 45/2017 -State Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate) all dated 14.11.2017 on the scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith ?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would mean CGST Act and MGST Act.
2. FACTS AND CONTENTION – AS PER THE APPLICANT
A. M/s. Thermo Fisher Scientific India Private Limited, the applicant, has submitted, as under:-
2.1 Applicant, situated at Powai, Mumbai, has a customs bonded warehouse license under Section 58 of the Customs Act, 1962 for deposit of imported goods without payment of customs duty and Integrated Goods & Services Tax (IGST).
2.2 Applicant also has other non-bonded warehouses located at various locations. Supplies in Maharashtra are undertaken from Toll India Logistics Pvt. Ltd., Bhiwandi, Maharashtra.
2.3 Applicant supplies scientific and technical instruments and equipment (hereinafter referred to as the said goods), to public funded research institutions, research institutions, universities, Indian Institute of Technology (IIT), departments and laboratories of the Central and State Government (hereinafter referred to as the said institutions).
2.4 Normally, Applicant imports the said goods & clears the same by (i) filing Bill of Entry for Warehouse without payment of assessed customs duty & IGST or (ii) filing Bill of Entry for Flome Consumption thereby paying the applicable customs duty and IGST.
2.5 The said institutions, raise purchase order on the Applicant for supply of the said goods, declaring therein that, supplied items will be used for research and development.
2.6 The said institutions, while issuing purchase order provides documents as under:
