PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 1st December, 2017 No. S.O.102/P.A.5/2017/S.11/2017.- In exercise of the powers conferred by subsection (1) of section 11 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) ( hereafter in this notification referred to as “the said Act”), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, is pleased to exempt the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S. No. Name of the Institutions Description of the goods Conditions
(1) (2) (3) (4)
1. Public funded research (a) Scientific and (i) The goods are supplied institution other than a technical instruments, to or for – hospital or a University apparatus, equipment (a) a public funded or an Indian Institute of (including computers); research institution under Technology or Indian (b) accessories, parts, the administrative control Institute of Science, consumables and live of the Department of Bangalore or a National animals (experimental Space or Department of Institute Technology/ purpose); Atomic Energy or the Regional Engineering (c) computer software, Defence Research College Compact Disc-Read Development Organisation Only Memory of the Government of (CD-ROM), recorded India and such institution magnetic tapes, produces a certificate to microfilms, microfiches; that effect from an officer
(d) Prototypes, the not below the rank of the aggregate value of Deputy Secretary to the prototypes received by Government of India or the PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1385 an institution does not Deputy Secretary to the exceed fifty thousand State Government or the rupees in financial year. Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1386 the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
2. Research institution, (a) Scientific and (1) The institution is other than a hospital technical instruments, registered with the apparatus, equipment Government of India in (including computers); the Department of
(b) accessories, parts, Scientific and Research, consumables and live whichanimals (experimental (i) produces, at the time purpose); of supply, a certificate to
(c) computer software, the supplier from the head Compact Disc-Read of the institution, in each Only Memory case, certifying that the said (CD-ROM), recorded goods are essential for magnetic tapes, research purposes and will microfilms, microfiches; be used for stated purpose
(d) Prototypes, the only;
aggregate value of (ii) in the case of supply of prototypes received by live animals for an institution does not experimental purposes, exceed fifty thousand the institution produces, rupees in a financial year. at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
(2) The goods falling under PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1387
(1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3. Departments and (a) Scientific and (i) The institution produces, laboratories of the technical instruments, at the time of supply, a Central Government apparatus, equipment certificate to the supplier and State Governments, (including computers); from the Head of the other than a hospital (b) accessories, parts, Institution, in each case, consumables and live certifying that the said animals (experimental goods are required for purpose); research purposes only;
(c) Computer software, (ii) in the case of supply Compact Disc-Read of live animals for Only Memory experimental purposes, the (CD-ROM), recorded institution produces, at the magnetic tapes, time of supply, a microfilms, microfiches; certificate to the supplier
(d) Prototypes, the from the Head of the aggregate value of Institution that the live prototypes received by animals are required for an institution does not research purposes and exceed fifty thousand enclose a no objection rupees in a financial year. certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
4. Regional Cancer Centre (a) Scientific and (i) The goods are supplied (Cancer Institute) technical instruments, to the Regional Cancer apparatus, equipment Centre registered with the (including computers); Government of India, in the
(b) accessories, parts, Department of Scientific consumables and live and Research and such animals (experimental institution produces a purpose); certificate from an officer
(c) Computer software, not below the rank of the PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1388 Compact Disc-Read Deputy Secretary to the Only Memory Government of India or the (CD-ROM), recorded Deputy Secretary to the magnetic tapes, State Government or the microfilms, microfiches. Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
Explanation. - For the purposes of this notification, the expression, -
(a) "Public funded research institution" means a research institution in the case of which not less than fifty per-cent. 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, PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1389 State or Provincial Act and includes -
(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;
(c) "Head" means -
(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);
(d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall be deemed to have come into force on and with effect from the 15th day of November, 2017.
M.P. SINGH, Additional Chief Secretary-cum-Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
1389/12-2017/Pb. Govt. Press, S.A.S. Nagar PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1390