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          GST

          Other exempt services (Services provided by an incubator recognized by BIRAC - biotechnology / medicine) [Entry no. 48]

          Mega Exemptions / GST on Specific Sectors

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          Exemption for incubator services: recognized TBIs and bio incubators' services are GST exempt when tied to biotech entrepreneurship. Services provided by Technology Business Incubators, Science and Technology Entrepreneurship Parks, and bio incubators recognized by BIRAC or by the National Science and Technology Entrepreneurship Development Board are exempt from GST under Entry 48, provided the services relate to promoting biotechnology, medicine, and related entrepreneurship activities; formal recognition by the specified bodies is the operative criterion for the exemption.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Exemption for incubator services: recognized TBIs and bio incubators' services are GST exempt when tied to biotech entrepreneurship.

                                  Services provided by Technology Business Incubators, Science and Technology Entrepreneurship Parks, and bio incubators recognized by BIRAC or by the National Science and Technology Entrepreneurship Development Board are exempt from GST under Entry 48, provided the services relate to promoting biotechnology, medicine, and related entrepreneurship activities; formal recognition by the specified bodies is the operative criterion for the exemption.


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