TN AAR allows withdrawal of ARA due to rescindment of Notification of 5% GST rate on Science & Technical Equipments

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TN AAR allows withdrawal of ARA due to rescindment of Notification of 5% GST rate on Science & Technical Equipments

TN AAR allows withdrawal of ARA due to rescindment of Notification of 5% GST rate on Science & Technical Equipments

The Tamil Nadu Authority for Advance Ruling (TN AAR) bench consisting of N. Usha (SGST member) and R. Gopalasamy (CGST member) allowed the application to withdraw the advance ruling application without going more into the detailed facts of the case.

The authority noted that there was no need to make a decision in advance because the central government had revoked the notification on which the applicant wanted clarification by issuing a new notification.

The Applicant, trader/wholesale distributor of scientific and technical instruments, apparatus, equipment proposing to supply scientific and technical instruments to customers having certificates from the Department of Scientific and Industrial research in recognition of its In-house R&D Unit.

The application was filed an Advance Ruling Application (ARA) seeking the concessional rate of GST @ 5% on supply of scientific and technical instruments, apparatus, equipment to their customer.

The Applicant had submitted, interalia, that as per Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017 concessional rate of GST at 5% is applicable to certain research institutions on supply of specified goods like scientific and technical instruments, apparatus and equipment, if the specified conditions are met.

The Authorized Representative of the Applicant, Prabakar, Chartered Accountant, appeared virtually for the personal hearing. He reiterated the submissions made in the application.

In response to the query as to whether the application is for specific goods supplied to specific customer, the representative stated that the application is for supply of specific goods to the institution registered as per Notification No. 45/2017 qualifying for concessional GST of 5% that they already supplied goods under three invoices against Purchase order issued by the approved institution.

In another personal hearing, the CFO (Authorised Representative) submitted that since the relevant notification No. 45/2017 CTR was rescinded, they no longer required the clarification on the same and thus withdrew the application. Thus the bench allowed the withdrawal application.

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In Re: M/s Seshadri Srikanth

CITATION: 2023 TAXSCAN (AAR) 216

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