AAR : ‘Aluminium Alloys’ supplied to Gas Turbine Research Establishment, taxable at 18%, not 5%

Maharashtra AAR holds that Material Aluminium Alloys (HSN 76012010) supplied to Gas Turbine Research Establishment (GTRE) shall be taxable at 18% as per Schedule Entry; Denies benefit of concessional rate of 5% under Notification No. 47/2017 available in respect of specifies supplies to Public funded research institute; Finds that “Aluminium Alloy” is not a scientific and technical instrument, apparatus, equipment or accessories, parts, consumables and live animals (exper...