Central Tax Notifications (Rate)

CGST Notification rate 09/2018

In exercise of the powers conferred by sub-section (1) of section 11 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said
Act”) read with sub-section (3) of section 11 of the said Act, the Central Government, on being
satisfied that it is necessary in the public interest so to do , on the recommendations of the Council,
makes the following amendments in the notification of the Government of India, in the Ministry of
Finance (Department of Revenue), No. 45/2017- Central Tax (Rate), dated the 14th November, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.1391(E), dated the 14th November, 2017, namely:-

In the said notification, –

(1) in the Table, –

(a) against serial number 1, –

(i) in column (2), for the entry, the following entry shall be substituted, namely: –

“Public funded research institution or a University or an Indian Institute of
Technology or Indian Institute of Science, Bangalore or a Regional Engineering
College, other than a hospital”;

(ii) in column (4), for the words “Department of Scientific and Research”, the words
“Department of Scientific and Industrial Research”, shall be substituted;

(b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and
Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.

(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after
Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –

“Explanation 2. – For the the purposes of this notification, exemption would be in line with
the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.
51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with
effect from the 15th November, 2017.”.