Supply of electrical accessories to ‘Space center’ are not specified goods; no benefit of concessional rate

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Where applicants are engaged in supply of goods like electrical accessories to space center, applicants are not eligible for concessional rate of tax on supplies made to Satish Dhawan Space Center (SDSC) which falls under public funded research institution as under column 2, goods intended to be supplied by applicant are not specified goods as mentioned in column 3 and are not covered under Notification No. 45/2017-Central Tax (Rate), dated 14-11-2017

Citation: [2018] 94 taxmann.com 87 (AAR- ANDHRA PRADESH)

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