Notification No. 09/2018 – Central Tax (Rate) Explained

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Notification No. 09/2018 - Central Tax (Rate): Seeks to amend Notification No.45/2017-Central (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council,

Makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2017- Central Tax (Rate), dated the 14^th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1391(E), dated the 14^th November, 2017, namely:-

In the said notification, -

in the Table, -

against serial number 1, -
- in column (2), for the entry, the following entry shall be substituted, namely: -
  “Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”;
- in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted;
against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.

after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: -

“Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23^rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23^rd July, 1996 and is applicable with effect from the 15^th November, 2017.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 45/2017-Central Tax (Rate), dated the 14^th November, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1391(E), dated the 14^th November, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 09/2018 – Central Tax (Rate)

Q1: What is Notification No. 09/2018 – Central Tax (Rate)?

Answer:
It is a GST amendment notification issued on 25 January 2018 modifying Notification 45/2017 to clarify exemption for research institutions 09.

Q2: Under which section was it issued?

Answer:
Section 11(1) read with Section 11(3) of CGST Act 09.

Q3: Which institutions are eligible?

Answer:
Public funded research institutions
Universities
IITs
IISc Bangalore
Regional Engineering Colleges
(Except hospitals) 09

Q4: Why was DSIR name corrected?

Answer:
To officially align certification authority with “Department of Scientific and Industrial Research” 09.

Q5: What is the role of DSIR?

Answer:
DSIR certifies eligibility of institutions for GST exemption on scientific equipment.

Q6: From when is this amendment applicable?

Answer:
Effective from 15 November 2017 09.

Q7: Does this exemption apply to hospitals?

Answer:
No. The notification specifically excludes hospitals 09.

Q8: What is Customs Notification 51/96 relevance?

Answer:
GST exemption mirrors the customs duty exemption for scientific equipment 09.

Q9: Can private colleges claim this exemption?

Answer:
Only if they qualify as public funded research institutions and meet DSIR certification criteria.

Q10: Is GST registration required for such institutions?

Answer:
Yes, if turnover exceeds threshold or mandatory registration applies.
Apply for GST Registration:
👉 https://finodha.in/online-gst-registration/

Q11: Does this affect GST return filing?

Answer:
Exempt supplies must still be disclosed properly in GST returns.
File returns easily:
👉 https://finodha.in/gst-return-filing/

Q12: Can ITC be claimed on exempt supplies?

Answer:
No. ITC not available on exempt supplies as per Section 17(2).

Q13: What documents are required?

Answer:
DSIR certificate
Purchase invoice
Declaration of use for research purpose

Q14: How does Section 11 connect here?

Answer:
Section 11 empowers government to grant exemptions in public interest 09.

Q15: What compliance errors should institutions avoid?

Answer:
❌ Claiming exemption without DSIR certification
❌ Incorrect GST reporting
❌ Misclassification of goods
Need GST compliance support?
👉 https://finodha.in/gst-compliance/

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