M/s. Thermo Fisher Scientific India Pvt. Ltd.

Whether the Applicant is correct in charging 2.5% CGST and SGST respectively or 5% IGST, as applicable, by applying Notification No.45/2017-Central Tax (Rate), Notification No. 45/2017 –State Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate) all dated 14.11.2017 on the scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith ?