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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 45/2017-Central Tax (Rate)
New Delhi, the 14
th
November, 2017
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification
referred to as “the said Act”), the Central Government, on being satisfied that it is necessary
in the public interest so to do , on the recommendations of the Council, hereby exempts the
goods specified in column (3) of the Table below, from the so much of the central tax
leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at
the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry
in column (2) of the Table, subject to the conditions specified in the corresponding entry in
column (4) of the said Table-
Table
S.
No.
Name of the Institutions Description of the goods Conditions
(1) (2) (3) (4)
1. Public funded research
institution other than a
hospital or a University
or an Indian Institute of
Technology or Indian
Institute of Science,
Bangalore or a National
Institute Technology/
Regional Engineering
College
(a) Scientific and technical
instruments, apparatus,
equipment (including
computers);
(b) accessories, parts,
consumables and live animals
(experimental purpose);
(c) computer software,
Compact Disc-Read Only
Memory (CD -ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d)Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in financial year.
(i) The goods are supplied to or
for –
(a) a public funded research
institution under the
administrative control of the
Department of Space or
Department of Atomic Energy or
the Defence Research
Development Organisation of
the Government of India and
such institution produces a
certificate to that effect from an
officer not below the rank of the
Deputy Secretary to the
Government of India or the
Deputy Secretary to the State
Government or the Deputy
Secretary in the Union Territory
in the concerned department to
the supplier at the time of supply
of the specified goods; or
(b) an institution registered with
the Government of India in the
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Department of Scientific and
Research and such institution
produces a certificate from an
officer not below the rank of the
Deputy Secretary to the
Government of India or the
Deputy Secretary to the State
Government or the Deputy
Secretary in the Union territory
in concerned department to the
supplier at the time of supply of
the specified goods;
(ii) The institution produces, at
the time of supply, a certificate
to the supplier from the Head of
the Institution, in each case,
certifying that the said goods are
required for research purposes
only;
(iii) In the case of supply of live
animals for experimental
purposes, the institution
produces, at the time of supply, a
certificate to the supplier from
the Head of the Institution that
the live animals are required for
research purposes and enclose a
no objection certificate issued by
the Committee for the Purpose
of Control and Supervision of
Experiments on Animals.
2. Research institution,
other than a hospital
(a) Scientific and technical
instruments, apparatus,
equipment (including
computers);
(b) accessories, parts,
consumables and live animals
(experimental purpose);
(c) computer software,
Compact Disc-Read Only
Memory (CD -ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in a financial year.
(1) The institution is registered
with the Government of India in
the Department of Scientific and
Research, which-
(i) produces, at the time of
supply, a certificate to the
supplier from the head of the
institution, in each case,
certifying that the said goods are
essential for research purposes
and will be used for stated
purpose only;
(ii) in the case of supply of live
animals for experimental
purposes, the institution
produces, at the time of supply, a
certificate to the supplier from
the Head of the Institution that
the live animals are required for
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research purposes and enclose a
no objection certificate issued by
the Committee for the Purpose
of Control and Supervision of
Experiments on Animals.
(2) The goods falling under (1)
above shall not be transferred or
sold by the institution for a
period of five years from the
date of installation.
3. Departments and
laboratories of the
Central Government and
State Governments, other
than a hospital
(a) Scientific and technical
instruments, apparatus,
equipment (including
computers);
(b) accessories, parts,
consumables and live animals
(experimental purpose);
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in a financial year.
(i) The institution produces, at
the time of supply, a certificate
to the supplier from the Head of
the Institution, in each case,
certifying that the said goods are
required for research purposes
only;
(ii) in the case of supply of live
animals for experimental
purposes, the institution
produces, at the time of supply, a
certificate to the supplier from
the Head of the Institution that
the live animals are required for
research purposes and enclose a
no objection certificate issued by
the Committee for the Purpose
of Control and Supervision of
Experiments on Animals.
4. Regional Cancer Centre
(Cancer Institute)
(a) Scientific and technical
instruments, apparatus,
equipment (including
computers);
(b) accessories, parts,
consumables and live animals
(experimental purpose);
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches.
(i) The goods are supplied to the
Regional Cancer Centre
registered with the Government
of India, in the Department of
Scientific and Research and such
institution produces a certificate
from an officer not below the
rank of the Deputy Secretary to
the Government of India or the
Deputy Secretary to the State
Government or the Deputy
Secretary in the Union territory
in concerned department to the
supplier at the time of supply of
the specified goods;
(ii) the institution produces, at
the time of supply, a certificate
to the supplier from the Head of
the Institution, in each case,
certifying that the said goods are
required for research purposes
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only;
(iii) in case of supply of live
animals for experimental
purposes, the institution
produces, at the time of supply, a
certificate to the supplier from
the Head of the Institution that
the live animals are required for
research purposes and enclose a
no objection certificate issued by
the Committee for the Purpose
of Control and Supervision of
Experiments on Animals.
Explanation. - For the purposes of this notification, the expression, -
(a) "Public funded research institution" means a research institution in the case of which not
less than fifty per-cent. of the recurring expenditure is met by the Central Government or the
Government of any State or the administration of any Union territory;
(b) "University" means a University established or incorporated by or under a Central, State
or Provincial Act and includes -
(i) an institution declared under section 3 of the University Grants Commission Act,
1956 (3 of 1956) to be a deemed University for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national
importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means -
(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory,
Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15
th
day of November, 2017.
[F. No. 354/320/2017-TRU]
(Ruchi Bisht)
Under Secretary to Government of India
