第 45/2017 号中央税（税率）通知，日期：2017 年 11 月 14 日
根据 2017 年《中央商品及服务税法》（2017 年第 12 号）（以下简称“本法”）第 11 条第 (1) 款所赋予的权力，中央政府在确信出于公共利益有此必要，并根据理事会建议，现对下表第 (3) 栏所列货物予以免税，免除其根据本法第 9 条规定应缴纳的中央税中超过按 2.5% 税率计算的部分；前提是该货物须供应给下表第 (2) 栏相应条目中指定的机构，并符合该表第 (4) 栏相应条目中规定的条件——
表格
| 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. |
解释。— 就本通知而言，相关表述如下：—
| 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. 本通知自 2017 年 11 月 15 日起生效。
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