Applicability of notification 45/2017 to drdo, vrde, isro etc.,

Hi,

We are dealers for Commercial Vehicles. and Vehicles and Spares parts will cover under 28% GST. Where as, VRDE group is claiming Commercial Vehicles & spare parts used for Commercial vehicles will cover under Notification No:45/2017 with exempted rate of 5% GST. In Notification no where it is mentioned Vehicles will cover under this. Please suggest

Thanks

Naveen BN