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GST Ruling Details

5% GST on Supply of Computer Software to a Public Funded Research Institution, Under Administrative Control of DAE GOI: AAR

The rate of CGST / IGST at the rate of 5%, if the goods of computer software is supplied to public funded research institutions subject to fulfillment of the conditions prescribed under column 4 of the said notification. In the instant case the applicant is supplying computer software to National Institute of Science Education and Research, Bhubaneswar, a public funded research institution, under the administrative control of Department of Atomic Energy (DAE), Government of India. Further the said institute has also furnished a certificate as required to fulfill the required condition.