Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - 45/2017 - Central GST (CGST) Rate
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Concessional GST on scientific equipment: reduced central tax for qualifying research institutions subject to certification and use restrictions. A concessional central GST regime limits central tax to a reduced amount for specified scientific and technical goods supplied to qualifying research and academic institutions, subject to prescribed certificates from authorised officers or the head of the recipient certifying research purpose, registration with the designated government department where required, special documentation and a prohibition on transfer or sale of certain goods for a specified period.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST on scientific equipment: reduced central tax for qualifying research institutions subject to certification and use restrictions.
A concessional central GST regime limits central tax to a reduced amount for specified scientific and technical goods supplied to qualifying research and academic institutions, subject to prescribed certificates from authorised officers or the head of the recipient certifying research purpose, registration with the designated government department where required, special documentation and a prohibition on transfer or sale of certain goods for a specified period.
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