Tax exemption for state GST above base rate where public research institutions receive specified scientific goods subject to certification. State GST relief is provided on tax in excess of a 2.5% base rate for specified scientific goods supplied to eligible public-funded or registered research institutions, government departments/laboratories and regional cancer centres, contingent on production of authorised certificates establishing institutional eligibility and Head-of-Institution certification that goods are required for research; live-animal supplies must also include a no objection certificate from the animal experiments oversight committee, and exempted goods are subject to use and transfer restrictions and an aggregate prototype 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.
Tax exemption for state GST above base rate where public research institutions receive specified scientific goods subject to certification.
State GST relief is provided on tax in excess of a 2.5% base rate for specified scientific goods supplied to eligible public-funded or registered research institutions, government departments/laboratories and regional cancer centres, contingent on production of authorised certificates establishing institutional eligibility and Head-of-Institution certification that goods are required for research; live-animal supplies must also include a no objection certificate from the animal experiments oversight committee, and exempted goods are subject to use and transfer restrictions and an aggregate prototype value cap.
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