通知番号45/2017-中央税（税率）、 2017 年 11 月 14 日日付
中央政府は、2017年中央物品サービス税法（2017年12月号）第11条（以下、本通知では「同法」と呼びます）のサブセクション（1）によって付与された権限を行使して、公共の利益のために、理事会の勧告に基づき、以下の表の列（3）に規定されている商品をその限りから免除します。同法の第9条に基づいて徴収される中央税のうち、提供された場合に2.5パーセントの税率で計算された金額を超えるもの表の列（2）の対応するエントリで指定されている機関へ。ただし、当該表の列（4）の対応するエントリに指定された条件に従い、
テーブル
| S.No. |
Name of the Institutions |
Description of the goods |
Conditions |
| 1. |
Public funded research institution (other than IIT, IISc, NIT, etc.) |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM, (d) Prototypes (value ≤ ₹50,000) |
(i) Goods supplied to research institutions under government control; (ii) Certificate from Head of Institution confirming goods are for research; (iii) For live animals, certificate and no-objection from control committee. |
| 2. |
Research institution (other than hospital) |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM, (d) Prototypes (value ≤ ₹50,000) |
(i) Certificate from head confirming goods for research; (ii) For live animals, certificate and no-objection from control committee; (2) Goods can't be transferred/sold for 5 years. |
| 3. |
Central and State Government labs (other than hospitals) |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM, (d) Prototypes (value ≤ ₹50,000) |
(i) Certificate from Head confirming goods are for research; (ii) For live animals, certificate and no-objection from control committee. |
| 4. |
Regional Cancer Centre |
(a) Scientific instruments, (b) Parts/consumables, (c) Computer software/CD-ROM |
(i) Certificate from government department confirming goods are for research; (ii) Head's certificate for research; (iii) For live animals, certificate and no-objection from control committee. |
説明。— この通知の目的上、「—」という表現は
| Clause |
— |
Definition |
| (a) |
|
“Public funded research institution” means a research institution in the case of which not less than fifty percent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory;
|
| (b) |
|
“University” means a University established or incorporated by or under a Central, State or Provincial Act and includes —
|
| Sub-Clause |
— |
Definition |
| (i) |
|
An institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act;
|
| (ii) |
|
An institution declared by Parliament by law to be an institution of national importance;
|
| (iii) |
|
A college maintained by, or affiliated to, a University;
|
| Sub-Clause |
— |
Definition |
| (c) |
|
“Head” means — |
| Sub-Clause |
— |
Definition of "Head" |
| (i) |
|
in relation to an institution, the Director thereof (by whatever name called); |
| (ii) |
|
in relation to a University, the Registrar thereof (by whatever name called); |
| (iii) |
|
in relation to a college, the Principal thereof (by whatever name called); |
| Sub-Clause |
— |
Definition |
| (d) |
|
“Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. |
2。 この通知は、2017 年 11 月 15 日から発効します。
についてすべて読む 構成スキームをサービスの提供者に拡大
