NOTIFICACIÓN N.º 45/2017-IMPUESTO CENTRAL (TASA), CON FECHA 14-11-2017
En ejercicio de las facultades conferidas por el subapartado (1) del artículo 11 de la Ley del Impuesto Central sobre Bienes y Servicios de 2017 (12 de 2017) (en adelante, denominada "dicha Ley" en esta notificación), el Gobierno Central, tras considerar necesario hacerlo en interés público y siguiendo las recomendaciones del Consejo, exime por la presente los bienes especificados en la columna (3) de la siguiente Tabla de la parte del impuesto central exigible conforme al artículo 9 de dicha Ley que exceda del importe calculado a una tasa del 2,5 %, cuando se suministren a las instituciones especificadas en la entrada correspondiente de la columna (2) de la Tabla, sujeto a las condiciones especificadas en la entrada correspondiente de la columna (4) de dicha Tabla—
TABLA
| S.No. |
Name of the Institutions |
Description of the goods |
Conditions |
| 1. |
Public funded research institution (other than IIT, IISc, NIT, etc.) |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM, (d) Prototypes (value ≤ ₹50,000) |
(i) Goods supplied to research institutions under government control; (ii) Certificate from Head of Institution confirming goods are for research; (iii) For live animals, certificate and no-objection from control committee. |
| 2. |
Research institution (other than hospital) |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM, (d) Prototypes (value ≤ ₹50,000) |
(i) Certificate from head confirming goods for research; (ii) For live animals, certificate and no-objection from control committee; (2) Goods can't be transferred/sold for 5 years. |
| 3. |
Central and State Government labs (other than hospitals) |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM, (d) Prototypes (value ≤ ₹50,000) |
(i) Certificate from Head confirming goods are for research; (ii) For live animals, certificate and no-objection from control committee. |
| 4. |
Regional Cancer Centre |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM |
(i) Certificate from government department confirming goods are for research; (ii) Head's certificate for research; (iii) For live animals, certificate and no-objection from control committee. |
Explicación. — A efectos de esta notificación, la expresión: —
| Clause |
— |
Definition |
| (a) |
|
“Public funded research institution” means a research institution in the case of which not less than fifty percent 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 —
|
| Sub-Clause |
— |
Definition |
| (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;
|
| Sub-Clause |
— |
Definition |
| (c) |
|
“Head” means — |
| Sub-Clause |
— |
Definition of "Head" |
| (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); |
| Sub-Clause |
— |
Definition |
| (d) |
|
“Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. |
2. Esta notificación entrará en vigor a partir del 15 de noviembre de 2017.
Lea todo sobre el Régimen de composición extendido a los proveedores de servicios
