M/s C R Enterprises (GST AAR Andhra Pradesh)
Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE ( SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax Rate), dated 14th November 2017, and 47/2017 (Integrated Tax-Rate), dated 14th November 2017?
The goods intended to be supplied by the applicant to M/s SDSC are not covered under notifications 45/2017 (Central Tax Rate), dated 14th November 2017 and accordingly, the concessional rate is not applicable.
FULL TEXT OF ADVANCE RULING
Note: Under Section 100 of the APGST Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act, 2017, within a period of 30 days from the date of service of this order.
M/s C.R Enterprises, D.No.9/19/B, Ground Floor, Park Street, Sullurpet – 524121 (hereinafter also referred as an applicant), having GSTIN:37CSLPK9198N1Z1 are engaged in supply of goods like scientific and technical instruments.
2. The applicant has filed an application in Form GST ARA-01, dated 02.04.2018, for seeking advance ruling on ‘Adoptability of a notification to their supplies’. The question is as follows:
” Whether the supplies made to Sri Hari Kota High Altitutde Range (SHAR)/ Satish dhawan Space Centre located at Sri Hari Kota. Andhra Pradesh, are eligible for concesessional rate of tax as per the notifications 45/2017 (Central Tax Rate), dated 14th November 2017, and 47/2017 (Integrated Tax-Rate), dated 14th November 2017.”
3. In the light of above, the applicallon was forwarded to both the jurisdictional officers (State tax & Central tax) to offer their remarks as per the Sec. 98(1) of CGST / APGST Act, 2017, and requested for the Information, whether there is any proceedings before any of the forums or the authorities. This authority received reply through an e-Mail, dated 03.04.2018, that there is no pending proceeding before any forum.
