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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 : Goods i.e. '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 and Notification No. 47/2017, IGST (Tax) dated 14-11-2017 is not applicable to transaction undertaken by applicant. Subject supply will be liable as per rate prescribed in Schedule of GST Act i.e. 18 per cent

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