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Aluminum Alloys’ supplied to public funded research institutions are taxable at 18%

June 15, 2019[2019] 106 183 (AAR - MAHARASHTRA)

GST: 'Aluminium Alloy' having HSN Code No. 76012010, supplied by applicant a manufacturer of Non-Ferrous Alloys and Castings and Aluminium Alloys, to Gas Turbine Research Establishment (GTRE) is not eligible for concessional rate of GST as per Notification No. 47/2017, IGST (Tax), dated 14-11-2017 as this notification is not applicable to transaction undertaken by applicant

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