Notification No 9/2018-Central Tax (Rate) : Public funded research institution

By | January 26, 2018
(Last Updated On: January 26, 2018)

Notification No 9/2018-Central Tax (Rate)

Seeks to amend Notification No.45/2017-Central (Rate) vide Notification No 9/2018-Central Tax (Rate) dated 25th January, 2018

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No 9/2018-Central Tax (Rate)

New Delhi, the 25th January, 2018

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2017- Central Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.1391(E), dated the 14th November, 2017, namely:-

In the said notification, –

(1) in the Table, –

(a) against serial number 1, –

(i) in column (2), for the entry, the following entry shall be substituted, namely: –

“Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”;

(ii) in column (4), for the words “Department of Scientific and Research”, the words
“Department of Scientific and Industrial Research”, shall be substituted;

(b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and
Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.

(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after
Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –

“Explanation 2. – For the the purposes of this notification, exemption would be in line with
the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.
51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with
effect from the 15th November, 2017.”.

[F. No. 354/1/2018-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: The principal notification No. 45/2017-Central Tax (Rate), dated the 14th November, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R.
1391(E), dated the 14th November, 2017

Download Notification

Related Topic on GST 

TopicClick Link
GST ActsCentral GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course

Leave a Reply

Your email address will not be published.