Case Law Details
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.-
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