GST on scientific & technical instruments/equipment supplied to NCPOR

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 append...