Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions. - 47/2017 - Integrated GST (IGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Concessional GST rate for scientific and technical equipment to public-funded research institutions limited by prescribed certification and usage conditions. Concessional integrated tax applies to specified scientific and technical equipment, accessories, consumables, live experimental animals, software, recorded media and prototypes supplied to qualifying public funded research institutions, universities and registered research bodies, subject to production of prescribed certificates from either a Deputy Secretary-level officer or the Head of Institution certifying research use; live animals require CPCSEA no-objection; registered institutions must restrict transfer or sale of goods for a specified period and prototypes are subject to an aggregate value cap.
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.
Concessional GST rate for scientific and technical equipment to public-funded research institutions limited by prescribed certification and usage conditions.
Concessional integrated tax applies to specified scientific and technical equipment, accessories, consumables, live experimental animals, software, recorded media and prototypes supplied to qualifying public funded research institutions, universities and registered research bodies, subject to production of prescribed certificates from either a Deputy Secretary-level officer or the Head of Institution certifying research use; live animals require CPCSEA no-objection; registered institutions must restrict transfer or sale of goods for a specified period and prototypes are subject to an aggregate value cap.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.