INDIAN INSTITUTE OF TECHNOLOGY (BHU) BANARAS HINDU UNIVERSITY VARANASI Fax: Phones:

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2 INDIAN INSTITUTE OF TECHNOLOGY (BHU) BANARAS HINDU UNIVERSITY VARANASI Fax: Phones: CERTIFICATE FOR TAX(RATE) EXEMPTION UNDER NOTIFICATION NO.47/2017-INTEGRATED TAX (RATE)DATED & 45/2017- CENTRAL TAX (RATE) DATED Ref. No. : IIT (BHU)/IPC/Tax(Rate)/ / Dated: 1. Name of the Department : 2. Ref. of Order No. & Date : 3. Name of supplying firm to whom : Certificate is to be issued 4. Brief description of the items to be : Purchased 5. Value of items : (Foreign / Indian currency) 6. Nature of Items (a) Consumables : (b) Equipments : Certified that the above goods for which Integrated Tax (Rate)/ Central Tax (Rate) Exemption is claimed, is required for research purposes. Goods shall be used for such purposes only by the Institute and the Institute is not engaged in any commercial activity. Dated: Head of the Department Consignee

3 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 45/2017-Central Tax (Rate) 1 New Delhi, the 14 th November, 2017 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 ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S. Name of the Institutions Description of the goods Conditions No. (1) (2) (3) (4) 1. Public funded research (a) Scientific and technical (i) The goods are supplied to or institution other than a hospital or a University or an Indian Institute of instruments, equipment computers); apparatus, (including for (a) a public funded research Technology or Indian (b) accessories, parts, Institute of Science, consumables and live animals Bangalore or a National (experimental purpose); Institute Technology/ (c) computer software, Regional College Engineering Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d)prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in financial year. institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the

4 2. Research institution, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (1) The institution is registered with the Government of India in the Department of Scientific and Research, which- (i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for 2

5 3. Departments and laboratories of the Central Government and State Governments, other than a hospital 4. Regional Cancer Centre (Cancer Institute) (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches. 3 research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. (i) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes

6 only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. Explanation. - For the purposes of this notification, the expression, - (a) "Public funded research institution" means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) "University" means a University established or incorporated by or under a Central, State or Provincial Act and includes - (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) "Head" means - (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 2. This notification shall come into force with effect from the 15 th day of November, [F. No. 354/320/2017-TRU] (Ruchi Bisht) Under Secretary to Government of India 4

7 [ब यत क य जऩत र, अस ध यण, ब ग-II, खण ड3 -, उऩखण ड (i) भ प रक शन थथ] ब यत सयक य व त त भ त र रम ) य ज व ब ग( अधधस चन स 0 45/2017-क न द र म कय)दय( नई ददल र, 14 न फय, 2017 स.क.नन. )अ(.. क र म भ र ए स कय अधधननमभ, 2017) 2017क 12( )इस अधधस चन भ एतश मभन ऩमच त श जस उक त अधधननमभ स स दर बथत ककम गम ह ( क ध य 11 क उऩध य )1( क तहत प रदत त शश क तम क प रम ग कयत ह ए, क र सयक य इस फ त स स त ष ट ह त ह ए क ऐस कयन जनदहत भ आ ममक ह तथ ऩरयषद क र सप रयश क आध य ऩय, एततद य न च द गई स यण क क रभ )3( भ व ननददथष ट त ओ क उक त अधधननमभ क ध य 9 क अ तगथत उन ऩय रग ए गए क र म कय स उस हद तक छ ट द त ह श जस हद तक ह उक त स यण क क रभ )2( भ द गई तत स फ ध प रव श ष ट भ ननददथष ट स थ न क आऩ नतथ ककए ज न ऩय 2.5 प रनतशत क दय स स गणणत य र श स अधधक ह त ह फशत क उक त स यण क क रभ )4( क तत स फ ध प रव श ष ट भ व ननददथष ट शत ऩ य ह त ह - स यण क रम स स थ न क न म वस त ओ क वववरण शत स. (1) (2) (3) (4) 1. स थजननक क ष स सह मत (क) ननक औय तकन क (i) इन तओ क आऩ नतथ प र प त स थ न म उऩकयण, उऩ कय, औज य ननम पनर रणखत क म क र रए क व म व द म रम म ब यत म (कम पप म टय सभ त); ज त ह प र द म धगक स थ न म (ख) सह मक त ए, करऩ ज, (क) ब यत सयक य क अ तरय ब यत म व न स थ न उऩब ग र त ए औय ज व त व ब ग म ऩयभ ण ऊज थ व ब ग म फ गर य म य ष र म ऩश (प रम ग क उद द मम स ); य अन स ध न व ब ग स गठन क प र द म धगक स थ न/ त र म (ग) कम पप म टय स फ ट मय क म पऩ क ट प रश सननक ननम त रण भ आन र इ ज ननमरय ग क र ज ज डड क-य ड ऑनर भ भ य (स ड - अन स ध न स थ न श जनक अ ऩत र स र बन द न ह य भ), रयक ड ड भ गन दट ग ट प स, स थजननक क ष स व त त ऩ वषत भ इक र कपल म पस, भ इक र कपस स; ककम ज त ह औय ऐस स थ न (घ) प र ट ट इप स, प र ट ट इप स क कभ स कभ उऩ सधच, ब यत 1

8 सकर भ ल म ज कक ककस स थ न द य प र प त ककम ज त ह ककस एक व त त म षथ भ 50,000 र स अधधक न ह सयक य म उऩ सधच, य ज म सयक य म उऩ सधच, स घ य ज म क तय क अधधक य, स फ धधत व ब ग स प र प त इस आशम क प रभ ण-ऩत र व र शष ट त ओ क आऩ नतथ क सभम आऩ नतथकत थ क प र त त कयत ह ; म (ख) क ई स थ न ज कक ब यत सयक य क व न ए अन स ध न व ब ग भ ऩ ज क त ह औय ऐस स थ न कभ स कभ ब यत सयक य क उऩ सधच म य ज म सयक य क उऩ सधच म स घ य ज म क उऩ सधच, स फ धधत व ब ग क, तय क अधधक य स प र प त प रभ णऩत र व र शष ट भ र क आऩ नतथ क सभम आऩ नतथकत थ क प र त त कयत ह ; (ii) ऐस स थ न, आऩ नतथ क सभम आऩ नतथकत थ क प रत म क भ भर भ स थ न क प रभ ख स प र प त इस आशम क प रभ ण ऩत र प र त त कय क उक त भ र क जर यत अन स ध न क उद द मम क र रए ह ; (iii) ज व त ज त ओ क आऩ नतथ क भ भर भ, प रम ग क उद द मम क र रए, ऐस स थ न आऩ नतथ क सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह प रणणम ऩय प रम ग क ननम त रण औय 2

9 ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह 2. अ ऩत र स र बन द न (क) ननक औय तकन क (1) ऐस स थ न ज ब यत सयक य अन स ध न स थ न उऩकयण, उऩ कय, औज य क व न ए अन स ध न व ब ग भ (कम पप म टय सभ त); ऩ ज क त ह ; ज कक - (ख) सह मक त ए, करऩ ज, (i) आऩ नतथ क सभम आऩ नतथकत थ क उऩब ग र त ए औय ज व त स थ न क प रभ ख स प र प त इस ऩश (प रम ग क उद द मम स ); आशम क प रभ णऩत र, प रत म क भ भर (ग) कम पप म टय स फ ट मय क म पऩ क ट भ प र त त कयत ह कक उक त त डड क-य ड ऑनर भ भ य (स ड - अन स ध न क उद द मम क र रए य भ), रयक ड ड भ गन दट ग ट प स, आ ममक ह औय इसक प रम ग भ इक र कपल म पस, भ इक र कपस स; उक त उद द मम क र रए ह ककम (घ) प र ट ट इप स, प र ट ट इप स क ज एग ; सकर भ ल म ज कक ककस स थ न (ii) ज व त ज त ओ क आऩ नतथ क द य प र प त ककम ज त ह ककस भ भर भ, प रम ग क उद द मम क एक व त त म षथ भ 50,000 र स र रए, ऐस स थ न आऩ नतथ क अधधक न ह सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह प रणणम ऩय प रम ग क ननम त रण औय ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह (2) उऩम थक त )1( क अ तगथत आन र त ओ क स थ न क द य थ वऩत ककए ज न क 5 षथ क अ धध तक न त थ न तरयत ककम ज एग न ह फ च ज एग 3. क र सयक य औय य ज म (क) ननक औय तकन क (i) मह स थ न, आऩ नतथ क सभम 3

10 सयक य क व ब ग औय प रम गश र ए, अ ऩत र स र बन द न उऩकयण, उऩ कय, औज य (कम पप म टय सभ त); (ख) सह मक त ए, करऩ ज, उऩब ग र त ए औय ज व त ऩश (प रम ग क उद द मम स ); (ग) कम पप म टय स फ ट मय क म पऩ क ट डड क-य ड ऑनर भ भ य (स ड - य भ), रयक ड ड भ गन दट ग ट प स, भ इक र कपल म पस, भ इक र कपस स; (घ) प र ट ट इप स, प र ट ट इप स क सकर भ ल म ज कक ककस स थ न द य प र प त ककम ज त ह ककस एक व त त म षथ भ 50,000 र स अधधक न ह आऩ नतथकत थ क स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र, प रत म क भ भर भ प र त त कयत ह कक उक त त अन स ध न क उद द मम क र रए आ ममक ह औय इसक प रम ग उक त उद द मम क र रए ह ककम ज एग ; (ii) ज व त ज त ओ क आऩ नतथ क भ भर भ, प रम ग क उद द मम क र रए, ऐस स थ न आऩ नतथ क सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह प रणणम ऩय प रम ग क ननम त रण औय ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह 4. त र म क सय स टय (क सय स थ न) (क) ननक औय तकन क उऩकयण, उऩ कय, औज य (कम पप म टय सभ त); (ख) सह मक त ए, करऩ ज, उऩब ग र त ए औय ज व त ऩश (प रम ग क उद द मम स ); (ग) कम पप म टय स फ ट मय क म पऩ क ट डड क-य ड ऑनर भ भ य (स ड - य भ), रयक ड ड भ गन दट ग ट प स, भ इक र कपल म पस, भ इक र कपस स; 4 (i) ऐस त ओ क आऩ नतथ ब यत सयक य क व न ए अन स ध न व ब ग भ ऩ ज क त त र म क सय क र क क ज यह ह औय ऐस स थ न कभ स कभ ब यत सयक य क उऩ सधच म य ज म सयक य क उऩ सधच म स घ य ज म क उऩ सधच, स फ धधत व ब ग क, तय क अधधक य स प र प त प रभ णऩत र व र शष ट भ र क आऩ नतथ क सभम आऩ नतथकत थ क प र त त कयत ह ; (ii) मह स थ न, आऩ नतथ क सभम

11 आऩ नतथकत थ क स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र, प रत म क भ भर भ प र त त कयत ह कक उक त त अन स ध न क उद द मम क र रए आ ममक ह ; (iii) ज व त ज त ओ क आऩ नतथ क भ भर भ, प रम ग क उद द मम क र रए, ऐस स थ न आऩ नतथ क सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह प रणणम ऩय प रम ग क ननम त रण औय ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह ऩष ट कयण- इस अधधस चन क उद द मम क र रए अर बव मश क त - (क) "स थजननक क ष स ऩ वषत व त त स थ न" स अर बप र म ऐस अन स ध न स थ न स ह श जनक व मम क कभ स कभ 50 प रनतशत क र सयक य म क ई य ज म सयक य म ककस स घ य ज म त र क प रश सन द य हन ककम ज त ह ; (ख) "व म व द म रम" स अर बप र म ऐस व म व द म रम स ह श जनक थ ऩन म ननगभन ककस क र य ज म म प र त म अधधननमभ क अ तगथत ह आ ह औय इसभ श र भर ह - (i) ऐस क ई स थ न श जस व म व द म रम अन द न आम ग अधधननमभ, 1956 (1956 क 3) क ध य 3 क अ तगथत इस अधधननमभ क उद द मम क र रए भ नद व म व द म रम क र ऩ भ घ वषत ककम गम ह ; 5

12 (ii) ऐस क ई स थ न श जस स सद क द य ककस क न न क तहत य ष र म भहत क स थ न घ वषत ककम गम ह ; (iii) क ई क र ज ज ककस व म व द म रम क द य द ख ज त ह म उसस स फद ध ह ; (ग) "प रभ ख" स अर बप र म- (i) ककस स थ न क भ भर भ उसक ननद शक स ह (उस च ह श जस न भ स ब ज न ज त ह ); (ii) ककस व म व द म रम क भ भर भ उसक यश ज र य स ह (उस च ह श जस न भ स ब ज न ज त ह ); (iii) ककस क र ज क भ भर भ उसक प रध न च मथ स ह (उस च ह श जस न भ स ब ज न ज त ह ); (घ) "अ ऩत र" भ श र भर ह ऐस क ई ब स थ न, स टय, न द म स, सर भनत, स घ, प रम गश र म भ टयननट ह भ ज कक धचककत स, शल म धचककत स म न द ननक स प रद न कयत ह 2. मह अधधस चन 15, न फय 2017 स प र त ह ग [प. स. 354/320/2017-ट आयम ] (र धच व ष ट) अ य सधच ब यत सयक य 6

13 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 47/2017-Integrated Tax (Rate) 1 New Delhi, the 14 th November, 2017 G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) ( hereafter in this notification referred to as 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, hereby exempts the goods specified in column (3) of the Table below, from the so much of the integrated tax leviable thereon under section 5 of the said Act, as in in excess of the amount calculated at the rate of 5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S. Name of the Institutions Description of the goods Conditions No. (1) (2) (3) (4) 1. Public funded research (a) Scientific and technical (i) The goods are supplied to or institution other than a hospital or a University or an Indian Institute of instruments, equipment computers); apparatus, (including for (a) a public funded research Technology or Indian (b) accessories, parts, Institute of Science, consumables and live animals Bangalore or a National (experimental purpose); Institute Technology/ (c) computer software, Regional College Engineering Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d)prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in financial year. institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the

14 2. Research institution, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (1) The institution is registered with the Government of India in the Department of Scientific and Research, which- (i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for 2

15 3. Departments and laboratories of the Central Government and State Governments, other than a hospital 4. Regional Cancer Centre (Cancer Institute) (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches. 3 research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. (i) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes

16 only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. Explanation. - For the purposes of this notification, the expression, - (a) "Public funded research institution" means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) "University" means a University established or incorporated by or under a Central, State or Provincial Act and includes - (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) "Head" means - (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 2. This notification shall come into force with effect from the 15 th day of November, [F. No. 354/320/2017-TRU] (Ruchi Bisht) Under Secretary to Government of India 4

17 [ब यत क य जऩत र, अस ध यण, ब ग-II, खण ड3 -, उऩखण ड (i) भ प रक शन थथ] ब यत सयक य व त त भ त र रम ) य ज व ब ग( अधधस चन स 0 47/2017- एक क त कय )दय( नई ददल र, 14 न फय, 2017 स.क.नन. )अ(.. एक क त भ र ए स कय अधधननमभ, 2017) 2017क 13( )इस अधधस चन भ एतश मभन ऩमच त श जस उक त अधधननमभ स स दर बथत ककम गम ह ( क ध य 6 क उऩध य )1( क तहत प रदत त शश क तम क प रम ग कयत ह ए, क द र सयक य इस फ त स स त ष ट ह त ह ए क ऐस कयन जनदहत भ आ ममक ह तथ ऩरयषद क र सप रयश क आध य ऩय, एततद य न च द गई स यण क क रभ )3( भ व ननददथष ट त ओ क उक त अधधननमभ क ध य 5 क अ तगथत उन ऩय रग ए गए एक क त कय स उस हद तक छ ट द त ह श जस हद तक ह उक त स यण क क रभ )2( भ द गई तत स फ ध प रव श ष ट भ ननददथष ट स थ न क आऩ नतथ ककए ज न ऩय 5 प रनतशत क दय स स गणणत य र श स अधधक ह त ह फशत क उक त स यण क क रभ )4( क तत स फ ध प रव श ष ट भ व ननददथष ट शत ऩ य ह त ह - स यण क रम स स थ न क न म वस त ओ क वववरण शत स. (1) (2) (3) (4) 1. स थजननक क ष स सह मत (क) ननक औय तकन क (i) इन तओ क आऩ नतथ प र प त स थ न म व म व द म रम उऩकयण, उऩ कय, औज य ननम पनर रणखत क म क र रए क म ब यत म प र द म धगक स थ न (कम पप म टय सभ त); ज त ह म ब यत म व न स थ न (ख) सह मक त ए, करऩ ज, (क) ब यत सयक य क अ तरय फ गर य म य ष र म प र द म धगक उऩब ग र त ए औय व ब ग म ऩयभ ण ऊज थ व ब ग म स थ न/ त र म इ ज ननमरय ग ज व त ऩश (प रम ग क उद द मम य अन स ध न व ब ग स गठन क क र ज ज अ ऩत र स र बन न स ); प रश सननक ननम त रण भ आन र ह (ग) कम पप म टय स फ ट मय अन स ध न स थ न श जनक क म पऩ क ट डड क-य ड ऑनर स थजननक क ष स व त त ऩ वषत भ भ य (स ड -य भ), रयक ड ड ककम ज त ह औय ऐस स थ न 1

18 भ गन दट ग ट प स, भ इक र कपल म पस, भ इक र कपस स; (घ) प र ट ट इप स, प र ट ट इप स क सकर भ ल म ज कक ककस स थ न द य प र प त ककम ज त ह ककस एक व त त म षथ भ 50,000 र स अधधक न ह कभ स कभ उऩ सधच, ब यत सयक य म उऩ सधच, य ज म सयक य म उऩ सधच, स घ य ज म क तय क अधधक य, स फ धधत व ब ग स प र प त इस आशम क प रभ ण-ऩत र व र शष ट त ओ क आऩ नतथ क सभम आऩ नतथकत थ क प र त त कयत ह ; म (ख) क ई स थ न ज कक ब यत सयक य क व न ए अन स ध न व ब ग भ ऩ ज क त ह औय ऐस स थ न कभ स कभ ब यत सयक य क उऩ सधच म य ज म सयक य क उऩ सधच म स घ य ज म क उऩ सधच, स फ धधत व ब ग क, तय क अधधक य स प र प त प रभ णऩत र व र शष ट भ र क आऩ नतथ क सभम आऩ नतथकत थ क प र त त कयत ह ; (ii) ऐस स थ न, आऩ नतथ क सभम आऩ नतथकत थ क प रत म क भ भर भ स थ न क प रभ ख स प र प त इस आशम क प रभ ण ऩत र प र त त कय क उक त भ र क जर यत अन स ध न क उद द मम क र रए ह ; (iii) ज व त ज त ओ क आऩ नतथ क भ भर भ, प रम ग क उद द मम क र रए, ऐस स थ न आऩ नतथ क सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह 2

19 2. अ ऩत र स र बन न अन स ध न स थ न (क) ननक औय तकन क उऩकयण, उऩ कय, औज य (कम पप म टय सभ त); (ख) सह मक त ए, करऩ ज, उऩब ग र त ए औय ज व त ऩश (प रम ग क उद द मम स ); (ग) कम पप म टय स फ ट मय क म पऩ क ट डड क-य ड ऑनर भ भ य (स ड -य भ), रयक ड ड भ गन दट ग ट प स, भ इक र कपल म पस, भ इक र कपस स; (घ) प र ट ट इप स, प र ट ट इप स क सकर भ ल म ज कक ककस स थ न द य प र प त ककम ज त ह ककस एक व त त म षथ भ 50,000 र स अधधक न ह 3 प रणणम ऩय प रम ग क ननम त रण औय ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह (1) ऐस स थ न ज ब यत सयक य क व न ए अन स ध न व ब ग भ ऩ ज क त ह ; ज कक - (i) आऩ नतथ क सभम आऩ नतथकत थ क स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र, प रत म क भ भर भ प र त त कयत ह कक उक त त अन स ध न क उद द मम क र रए आ ममक ह औय इसक प रम ग उक त उद द मम क र रए ह ककम ज एग ; (ii) ज व त ज त ओ क आऩ नतथ क भ भर भ, प रम ग क उद द मम क र रए, ऐस स थ न आऩ नतथ क सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह प रणणम ऩय प रम ग क ननम त रण औय ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह (2) उऩम थक त )1( क अ तगथत आन र त ओ क स थ न क द य थ वऩत ककए ज न क 5 षथ क अ धध तक न त थ न तरयत ककम ज एग न ह फ च ज एग

20 3. क द र सयक य औय य ज म सयक य क व ब ग औय प रम गश र ए, अ ऩत र स र बन न (क) ननक औय तकन क उऩकयण, उऩ कय, औज य (कम पप म टय सभ त); (ख) सह मक त ए, करऩ ज, उऩब ग र त ए औय ज व त ऩश (प रम ग क उद द मम स ); (ग) कम पप म टय स फ ट मय क म पऩ क ट डड क-य ड ऑनर भ भ य (स ड -य भ), रयक ड ड भ गन दट ग ट प स, भ इक र कपल म पस, भ इक र कपस स; (घ) प र ट ट इप स, प र ट ट इप स क सकर भ ल म ज कक ककस स थ न द य प र प त ककम ज त ह ककस एक व त त म षथ भ 50,000 र स अधधक न ह (i) मह स थ न, आऩ नतथ क सभम आऩ नतथकत थ क स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र, प रत म क भ भर भ प र त त कयत ह कक उक त त अन स ध न क उद द मम क र रए आ ममक ह औय इसक प रम ग उक त उद द मम क र रए ह ककम ज एग ; (ii) ज व त ज त ओ क आऩ नतथ क भ भर भ, प रम ग क उद द मम क र रए, ऐस स थ न आऩ नतथ क सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह प रणणम ऩय प रम ग क ननम त रण औय ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह 4. त र म क सय स टय (क सय स थ न) (क) ननक औय तकन क उऩकयण, उऩ कय, औज य (कम पप म टय सभ त); (ख) सह मक त ए, करऩ ज, उऩब ग र त ए औय ज व त ऩश (प रम ग क उद द मम स ); (ग) कम पप म टय स फ ट मय क म पऩ क ट डड क-य ड ऑनर भ भ य (स ड -य भ), रयक ड ड भ गन दट ग ट प स, 4 (i) ऐस त ओ क आऩ नतथ ब यत सयक य क व न ए अन स ध न व ब ग भ ऩ ज क त त र म क सय क द र क क ज यह ह औय ऐस स थ न कभ स कभ ब यत सयक य क उऩ सधच म य ज म सयक य क उऩ सधच म स घ य ज म क उऩ सधच, स फ धधत व ब ग क, तय क अधधक य स प र प त प रभ णऩत र व र शष ट भ र क आऩ नतथ क सभम आऩ नतथकत थ क प र त त कयत ह ;

21 भ इक र कपल म पस, भ इक र कपस स; (ii) मह स थ न, आऩ नतथ क सभम आऩ नतथकत थ क स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र, प रत म क भ भर भ प र त त कयत ह कक उक त त अन स ध न क उद द मम क र रए आ ममक ह ; (iii) ज व त ज त ओ क आऩ नतथ क भ भर भ, प रम ग क उद द मम क र रए, ऐस स थ न आऩ नतथ क सभम आऩ नतथकत थ क ऐस स थ न क प रभ ख स प र प त इस आशम क प रभ णऩत र प र त त कयत ह कक ऐस ज व त ज ज त क अन स ध न क र रए जर यत ह औय स थ ह ह प रणणम ऩय प रम ग क ननम त रण औय ननय ण क उद द मम स फ ध सर भनत क द य ज य एक अन ऩवत त प रभ ण ऩत र ब स रग न कयत ह ऩष ट कयण- इस अधधस चन क उद द मम क र रए अर बव मश क त - (क) "स थजननक क ष स ऩ वषत व त त स थ न" स अर बप र म ऐस अन स ध न स थ न स ह श जनक व मम क कभ स कभ 50 प रनतशत क द र सयक य म क ई य ज म सयक य म ककस स घ य ज म त र क प रश सन द य हन ककम ज त ह ; (ख) "व म व द म रम" स अर बप र म ऐस व म व द म रम स ह श जनक थ ऩन म ननगभन ककस क द र य ज म म प र त म अधधननमभ क अ तगथत ह आ ह औय इसभ श र भर ह - (i) ऐस क ई स थ न श जस व म व द म रम अन द न आम ग अधधननमभ, 1956 (1956 क 3) क ध य 3 क अ तगथत इस अधधननमभ क उद द मम क र रए भ नद व म व द म रम क र ऩ भ घ वषत ककम गम ह ; 5

22 (ii) ऐस क ई स थ न श जस स सद क द य ककस क न न क तहत य ष र म भहत क स थ न घ वषत ककम गम ह ; (iii) क ई क र ज ज ककस व म व द म रम क द य द ख ज त ह म उसस स फद ध ह ; (ग) "प रभ ख" स अर बप र म- (i) ककस स थ न क भ भर भ उसक ननद शक स ह (उस च ह श जस न भ स ब ज न ज त ह ); (ii) ककस व म व द म रम क भ भर भ उसक यश ज र य स ह (उस च ह श जस न भ स ब ज न ज त ह ); (iii) ककस क र ज क भ भर भ उसक प रध न च मथ स ह (उस च ह श जस न भ स ब ज न ज त ह ); (घ) "अ ऩत र" भ श र भर ह ऐस क ई ब स थ न, स टय, न म स, सर भनत, स घ, प रम गश र म भ टयननट ह भ ज कक धचककत स, शल म धचककत स म न द ननक स प रद न कयत ह 2. मह अधधस चन 15, न फय 2017 स प र त ह ग [प. स. 354/320/2017-(ट आयम )] (र धच बफष ट( अ य सधच ब यत सयक य 6

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