Page 169 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : SOLIZE INDIA TECHNOLOGIES PVT. LTD. 415
fied to cover them under the definition of “goods”. Further, the goods which are
supplied by the applicant cannot be used without the aid of the computer and
has to be loaded on a computer and then after activation, would become usable
and hence the goods supplied is “computer software” and more specifically cov-
ered under “Application Software”. Hence the supply made by the applicant is
covered under “supply of goods” and the goods supplied are covered under the
HSN 8523.
9. The Notification No. 45/2017-Central Tax (Rate) dated 14th Novem-
ber, 2017 is verified and the said Notification states that the supply of goods are
liable to tax at 2.5% CGST when such goods are supplied to the institutions as
specified in the column (2) of the said Notification subject to the conditions as
specified in the column (3) of the said Notification. The Entry No. 1 of the said
Notification reads as under :

S. Name of the Description of the Conditions
No. Institution goods
1. Public funded (a) Scientific and (i) The goods are supplied to
research insti- technical instru- or for -
tution or a ments, apparatus, (a) a public funded research
University or equipment institution under the ad-
an Indian Insti- (including ministrative control of the
tute of Tech- computers); Department of Space or
nology or Indi- (b) accessories, Department of Atomic En-
an Institute of parts, consumables ergy’ or the Defence Re-
Science, Banga- and live animals search Development Or-
lore or a Re- (experimental ganisation of the Govern-
gional Engi- purpose); ment of India and such in-
neering Col- (c) computer stitution produces a certif-
lege, other than software, Compact icate to that effect from an
a hospital Disc-Read Only officer not below the rank
Memory (CD- of the Deputy Secretary’ to
ROM), recorded the Government of India
magnetic tapes, or the Deputy-Secretary to
microfilms, micro- the State Government or
fiches; the Deputy-Secretary in
(d) Prototypes, the Union Territory in the
the aggregate val- concerned department to
ue of prototypes the supplier at the time of
received by an supply of the specified
institution does goods; or
not exceed fifty (b) an institution registered
thousand rupees with the Government of
in financial year. India in the Department of
Scientific and Industrial
Research and such institu-
tion produces a certificate
from an officer not below
the rank of Deputy Secre-
tary to the Government of
India or the Deputy Secre-
tary to the State

GST LAW TIMES  21st May 2020  169