Thermo Fisher Scientific India Pvt. Ltd ., In re
Date: June 14, 2021
Subject Matter
GST on supply of scientific and technical equipment to public funded research institutions, universities, departments and Central/State laboratories
Summary
Q. Whether the Applicant is correct in charging 2.5% CGST and SGST respectively or 5% IGST, as applicable, by applying Notification No.45/2017-Central Tax (Rate), Notification No. 45/2017 -State Tax (Rate) and Notification No. 47/2017-Integrated Tax…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s.Thermo Fisher Scientific India Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions.- Whether the Applicant is corre…