No IGST Exemption to OEM suppliers of imported Scientific equipment even if supplied to science education & research Institute:AAR

By | February 27, 2019
(Last Updated On: February 27, 2019)

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

Download Ruling Click here

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