Noti_no_1823 Bare Act

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Type	Notification
Year	2017
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notification no. KA.NI.-2-1823/X1-9(47)/17-U.P. Act-1-2017-Order-(89)-2017 dated December 04, 2017:- NOTIFICATION No.-KA.NI.-2-1823/XI-9(47)/17-U.P. Act-1-2017-Order-(89)-2017 Lucknow : Dated : December 04, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017)( hereafter in this notification referred to as “the said Act”), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, exempts 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 in 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 () (2) 3) (4)

(d)Prototypes, the aggregate | that effect from an officer value of prototypes received | not below the rank of the by an institution does not | Deputy Secretary to the exceed fifty thousand rupees | Government of India or in financial year. the Deputy Secretary to the State Government or the 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 departmentto 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 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.

Research institution, (a) Scientific and technical (i) The institution is other than a hospital instruments, apparatus, equipment (including computers);

(b) accessories, _ parts, consumables and live animals (experimental purpose);

(d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.

registered with the Government of India in the Department of Scientific and Research, which-

(i) 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 essential for research purposes and will be used for stated purpose only;

(ii) 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 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 (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.

Departments and laboratories of the Central Government and State Governments, other than a hospital

(a) Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories, _ parts, consumables and live animals (experimental purpose);

(d) Prototypes, the aggregate value of @ 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;

Gi) 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 prototypes received by an institution does not exceed fifty thousand rupees in a financial year.

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.

Regional Cancer Centre (Cancer Institute)

(a) Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories, _ parts, consumables and live animals (experimental purpose);

(i) The goods are supplied to the Regional Cancer Centre 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 departmentto the supplier at the time of supply of the specified goods;

Gi) 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;

Gii) 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, 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;

(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 with effect from the 15" day of November, 2017.

By Order, (Rajeridra Kumar Tiwari) Apar Mukhya Sachiv

Noti_no_1823

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