Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.


GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 45/2017-Central Tax (Rate) New Delhi, the 14thNovember, 2017 G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 11 of theCentral Goods and Services Tax Act, 2017(12 of 2017) ( hereafter in this notification referred to as 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, her
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Notification No : 45/2017-Central Tax (Rate)
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-45-cgst-rate-english.pdf



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