Page 170 - GSTL_21st May 2020_Vol 36_Part 3

416 GST LAW TIMES [ Vol. 36
Government or the Depu-
ty Secretary in the Union
territory in concerned de-
partment to the supplier at
the time of supply of the
specified goods;
(ii) The institution produces,
at the time of supply, a certifi-
cate 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 pro-
duces, at the time of supply, a
certificate to the supplier from
the Head of Institution that
the live animals are required
for research purposes and
enclose a no objection certifi-
cate issued by the Committee
for the Purpose of Control
and Supervision of Experi-
ments on Animals.

1 9.2 The computer software are covered in the column (3) of the Table
present in the Notification No. 45/2017-Central Tax (Rate) dated 14th November,
2017 as amended from time to time. If they are sold to such recipients as covered
under Column (2) of the Notification and if they are satisfies the conditions spec-
ified in Column (4) of the Notification, then the supply of such computer soft-
ware would be liable to tax at 2.5% under the CGST Act.
9.3 The above findings are also applicable to the Integrated Goods and
Services Tax Act as the contents of this notification is similar to the Notification
No. 47/2017-Integrated Tax (Rate), dated 14th November, 2017.
10. In view of the foregoing, we rule as follows
RULING
(1) The supply of software supplied by the applicant which is not de-
signed and developed specific to any customer and sold without
any customisation, qualifies as “supply of goods” and “supply of
computer software as goods”.
(2) The benefits of Notifications No. 45/2017-Central Tax (Rate) and
Notification No. 47/2017-Integrated Tax (Rate) both dated 14-11-
2017 are applicable to the supplies made if the same are made to re-
cipients if they are covered under Column (2) and if the conditions
as specified in Column (4) of the said Notifications.
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1 Paragraph number as per official text.
GST LAW TIMES  21st May 2020  170