Reference Notification No. 45/2017-Union Territory Tax (Rate) and 47/2017- Integrated Tax Rate dated 14/11/2017 issued by the Govt. of India, Ministry of Finance, and Department of Revenue towards exemption of GST under certain conditions.

As per the amendments/changes made in the referred notification regarding the rate of GST in respect of Research Institutions other than hospital for Procurement of following items for the purpose of Research activities only, are as below:

1. Scientific and Technical instrument, apparatus, equipment (including computers);
2. Accessories, Part, Consumables, and live animals (experimental Purpose);
3. Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches;
4. Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in financial year.

To get Concessional GST, the Institute (AIIMS, Delhi)  will provide a certificate to supplier at the time of supply, subject to the concerned faculty/indenter/ PI/ End User  certifying on prescribed performa (copy enclosed) that the said goods are required for research purpose only.

Concessional GST rates for such items are as below:-

1. The rates of IGST shall be 5% in case of Import & interstate purchases.
2. The rates of CGST shall be 2.5% along with SGST 2.5% in case of purchases with in state.

To claim concessional GST, the concerned buyer may kindly note that while floating of Tender /NIT documents, this is to be specifically mentioned that the procurement is for a purpose of Research activity only.

Sample format of ‘Declaration Form’ (will be issued by indenter/buyer) and ‘Certificate for Concessional GST’ (will be issued by AIIMS, New Delhi) is attached with Annexure-X.
(Reference: Circular No.TU/V/RG-CDE(90)/2010 dated 27.07.2019)

NOTE:

1. For procurement of materials for research purpose; the chief investigators (i.e. the PIs) would exercise the functional powers of the HODs. 
2. The Project Investigator and Research Section should follow General Financial Rules (GFR) and AIIMS Purchase Manual for any item in the research projects at AIIMS. The General Financial Rules (GFR) 2017 amended time to time (https://doe.gov.in/order-circular-archives/GENERALFINANCIALRULES) and AIIMS Purchase Manual ( https://www.aiims.edu/images/pdf/ notice/store-do-25-7-16.pdf) and its amendments (https://www.aiims.edu/images/pdf/ notice/store-do-5-9-17.pdf) are to be followed for purchase of any goods/services for Research Projects.