Notification No. 51/1996-Customs, dated 23-7-1996 read with Notification No. 43/2017-Customs, dated 30-6-2017 and Minutes of 14th GST Council decision dated 18th/19th May, 2017 is applicable to the Applicant for import of Equipment as listed under column (3) of the aforesaid notifications and
notifications are not applicable to the OEM suppliers of imported equipment.
AUTHORITY FOR ADVANCE RULINGS, ODISHA
Indian Institute of Science Education & Research, In re
ANANDA SATPATHY AND NILANJAN PAN, MEMBER
ADVANCE RULING ORDER NO. 07/ODISHA/-AAR/2018-19
FEBRUARY 13, 2019
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