Indian Institute of Science Education And Research ., In re
Date: February 13, 2019
Subject Matter
AAR cannot decide whether the decision of the GST Council granting an exemption is binding on the Department in the absence of non-issuance of corresponding Notification by the Central/State Government
Summary
1. Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and Minutes of the 14th.GST Council Decision dated 18th. /19th. May, 2017 is applicable to the Applicant for import of specified Equipment…
GST Act, 2017-Advance Ruling U/s 98 on ‘Applicability of Notification issued under the provisions of GST Act’ and ‘ Determination of the liability to pay tax on any goods or services or both’ 1.0 M/s Indian Institute of Science Education and Research, Berhampur (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AABAI0732K1Z5 having registered add…