Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session

Sale of equipments to distributors not engaged in scientific research, not eligible for concessional GST rate of 5%

February 14, 2020[2020] 114 236 (AAR - MAHARASHTRA)

GST : Where applicant, engaged in manufacturing and selling of laboratory medical equipment like autoclaves, incubators, rotary vacuum Evaporators, baths etc., to its distributors who in turn sell those goods to institutions engaged in scientific research, in view of fact that applicant itself does not supply goods to end users who undertake or are engaged in scientific research, applicant cannot sell their product to their dealers/distributors by charging lower rate of 5.00 per cent as per Notification Nos. 45/2017 - C.T. (Rate) 47/2017 S.T. (Rate), dated 14-11-2017

read more
Best view in 1140 x 768