AAR: Denies 5% concessional rate on supply of laboratory equipment to scientific research organisation (SRO) by distributor

Maharashtra AAR holds that the applicant, a manufacturer of laboratory medical equipment, cannot sell its goods to the distributor at a concessional rate of 5% as per Notification No. 45/2017- CT(Rate); Notes that applicant does not supply the goods to the end-users (scientific research organisation) who undertake or are engaged in the scientific research but goods are supplied to distributors only; Perusing the Notification 45/2017-CT(Rate), deduces that the Sr. No. 2 requir...