第45/2017号通知中央税（税率）， 日期为 2017 年 11 月 14 日
在行使2017年《中央商品和服务税法》（2017年第12号）（以下简称 “上述法案”）第11条第（1）款赋予的权力时，中央政府在确信有必要这样做符合公共利益的情况下，根据理事会的建议，特此豁免下表第 (3) 栏中规定的商品的大部分内容根据上述法令第9条可征收的中央税，其金额超过按2.5％的税率计算的数额适用于表格第 (2) 栏相应条目中规定的机构，但须遵守该表第 (4) 栏相应条目中规定的条件——
桌子
| 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，该表述，—
| 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。 本通知将从 2017 年 11 月 15 日起生效。
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