We receive an order from our one of the dealer and this order we need to process under DSIR certificate. But the DSIR certificate is issued by end customer not the dealer and both the parties have provided the declaration for the same. Can you pls confirm can we process the above order to dealer with DSIR certificate? Delar is just an enterprise having strategic procurement alliance with end customer which is a private limited company.
1 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 06 July 2021
In term of Notification 45/2017 CT (r) :
The concessional rate of 5% GST is applicable if supplied to organisation/institution which are registered with government in DSIR .
So only the approved R&D centre are eligible for lower rate GST.
The concessional rate of 5% GST is applicable if supplied to organisation/institution which are registered with government in DSIR .
So only the approved R&D centre are eligible for lower rate GST.
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