通知番号 45/2017-中央税（税率）、2017年11月14日付
中央政府は、2017年中央物品サービス税法（2017年法律第12号）（以下「本法」という）第11条第(1)項の規定に基づき、公益上必要であると認め、かつ評議会の勧告を受け、以下の表の第(3)欄に規定する物品を、同表の第(2)欄の対応する項目に規定する機関に対して供給する場合に限り、本法第9条に基づき課される中央税のうち2.5％の税率で計算される額を超える部分について、同表の第(4)欄の対応する項目に規定する条件に従うことを条件として、免除する。
表
| 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. |
説明：本通知の適用上、以下の用語は次のように定義される。
| 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. 本通知は、2017年11月15日より施行される。
詳細はこちら：サービス提供者向けに拡大された簡易課税制度
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