Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions - 45/2017 - Union Territory GST (UTGST) Rate
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Concessional GST rate for scientific and technical equipment to public research institutions subject to certification and usage conditions. Limits union territory tax to an amount calculated at the rate of 2.5 per cent on scientific and technical instruments, accessories, consumables, live animals for experimental purposes, computer software and recorded media, and prototypes (subject to an aggregate annual cap) when supplied to specified public funded research institutions, universities, registered research institutions, government departments and registered Regional Cancer Centres, subject to prescribed certification at the time of supply and compliance with transfer restrictions.
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 research institutions subject to certification and usage conditions.
Limits union territory tax to an amount calculated at the rate of 2.5 per cent on scientific and technical instruments, accessories, consumables, live animals for experimental purposes, computer software and recorded media, and prototypes (subject to an aggregate annual cap) when supplied to specified public funded research institutions, universities, registered research institutions, government departments and registered Regional Cancer Centres, subject to prescribed certification at the time of supply and compliance with transfer restrictions.
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